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2022 (9) TMI 66

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..... n be condemned unheard. Natural Justice is an un codified law purely based on principle of substantial justice and judicial spirit. Principles of Natural Justice are the cardinal principles, which must be followed in every judicial and quasi judicial proceeding. Authorities should exercise their powers fairly reasonably impartially in a just manner. They should not decide a matter on the back of .....

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..... ants under Section 112(a) of the Customs Act, 1962 and under Section 114AA of the Customs Act, 1962 for the appellant s alleged involvement of forged /fake VKGUY /DEPPB license and imports there under. 2. Shri. Hardik Modh, Learned Counsel appearing on behalf of Appellant submits that the principles of natural justice were not followed in this case. The department was having the residential add .....

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..... anjani, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have heard both the sides and perused the records. 4.1 Without expressing any opinion on the merits and other aspects, we find that as per the facts narrated by the Ld. Counsel, these appeals may be disposed of only on the ground of natural justic .....

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..... e is clear violation of natural justice. Therefore, ex-parte order passed by the Adjudicating Authority will not sustain. Accordingly, we set aside the impugned order in respect of the Appellant and remand the matter to the Adjudicating Authority for passing a fresh order after granting sufficient personal hearing. The Appeal are allowed by way of remand to the Adjudicating Authority. (Pronounc .....

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