9911796707
TMI Blog2021 (8) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... 128(1) of the Customs Act, 1962 within 60 days of communication of this order. The appeal should be in duplicate and should be filed in form CA-1 appended to the Customs (Appeals) Rules, 1982. An appeal against this order shall lie before the Tribunal on payment of 7.5% of the duty demanded where the duty or duty & penalty are in dispute, or penalty, where penalty alone is in dispute. The appeal should bear a Court Fee Stamp of Rs. 2.00 only and should be accompanied by this decision or copy thereof. If a copy of this decision is enclosed, it should bear a Court Fee Stamp of Rs. 2.00 only prescribed under schedule (i) item 6 of the Court Fee Act of 1970". 3.The learned counsel for the petitioner submitted that the petitioner, in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was granted on three occasions, which all are recorded and in the impugned order and in the concluding paragraph, the authority competent has clearly stated that "however the exporter has not responded, in spite of several opportunities given to appear in person and/or through his authorized representative to produce evidence for the sale proceeds in respect of the above mentioned shipping bills. Further, personal hearing was given to the exporter vide letter dated 01.03.2021 in F.No.S.Misc.2/223/2016-DBK (BRC) giving 08.03.2021, 09.03.2021 and 10.03.2021 as dates for scheduled PH. However, the exporter has neither responded to the said PH letter dated 01.03.2021, nor appeared for aforementioned hearing dates". 5.Though the petitioner cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sires. Sub-section (2) of Section 128A states that the Commissioner (Appeals) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Commissioner (Appeals) is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. 8.Sub-sections (1) and (2) of Section 128A as stated above would provide ample opportunity to an aggrieved person to adjudicate all the factual and legal grounds even if such grounds are not raised on account of certain mistakes or error. Thus, under sub-section (2), the Commissioner (Appeals) is empowered to adjudicate the grounds, which all are not even taken in the grounds for appeal. Sub-section (3) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is efficacious and able to deal with various possible circumstances and the powers are conferred to issue directions to remand the matter, set aside the order, including the ground of violation of principles of natural justice. 11.When a specific provision is contemplated to deal with the violations of the principles of natural justice, question arises why a writ petition under Article 226 is to be entertained by the High Court. 12.The practice of filing writ petitions on the ground of violation of principles of natural justice is in ascending mode. The aggrieved persons are attempting to thwart the provisions of law by approaching the High Court and with an idea to protract and prolong the issues. High Court cannot encourage such practic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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