2016 (12) TMI 262

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..... rejecting their request for conversion of 3 duty-free shipping bill into duty draw back shipping bills, the Ld Commissioner has not afforded them an opportunity of hearing and explain their case with evidence. Needless to mention such action has resulted in gross violation of principles of natural justice. In the result, the impugned order is set aside and the matter is remanded to the Ld Commiss .....

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..... ommissioner that the appellants request for relaxation of provisions of Rule 12(1)(a) of the Customs and Central Excise Duty Draw Back Rules, 1995 had not been accepted by the Commissioner. 4. Challenging the said decision, the appellant had submitted that against their request dt 14.7.2008 for conversion of 3 duty free shipping bills into duty draw back shipping bills, by relaxation of 12( .....

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