Before the Court it is not in dispute that the Commissioner of Customs did not furnish an opportunity of a personal hearing to the Petitioner before arriving at the impugned decision. In this view of the matter, it is evident that the decision of the Commissioner has been arrived at in violation of the principles of natural justice. Since the order of the Commissioner is in breach of the principles of natural justice, we are of the view that it would not be in the interests of justice to relegate the Petitioner to pursue the alternate remedy of an appeal before the Appellate Tribunal and that the appropriate order to be passed would be to set aside the impugned decision and to remand the proceedings back to the Commissioner for a fresh disposal in accordance with law. Accordingly, without expressing any view on the merits of the rival contentions, we set aside the impugned decision of the Commissioner dated 19 May 2011 only on the ground that it was passed in breach of the principles of natural justice. The proceedings shall stand remitted back to the Commissioner of Customs, who shall pass an order afresh, after furnishing the