The Tribunal set aside an ex parte order passed by the Customs Adjudicating Authority for violating natural justice due to the denial of a further hearing date to the appellant, and remanded the matter for a proper personal hearing.
Remanded to the Adjudicating Authority to grant a personal hearing followed by principles of natural justice within three months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Appeal No.78224 of 2018
(Arising out of Order-in-Original No.KOL/CUS/COMMISSIONER/PORT/38/2018 dated 27.04.2018 passed by Commissioner of Customs (Port), Kolkata.)
Commissioner of Customs (Port), Kolkata
(15/1, Strand Road, Custom House, Kolkata-700001.)
…Appellant
VERSUS
M/s. A.K.Sales
…..Respondent
(Hari Nagar, Near Miglani Factory, Panipat-132103, Haryana.)
WITH
Customs Appeal No.78616 of 2018
(Arising out of Order-in-Original No.KOL/CUS/COMMISSIONER/PORT/38/2018 dated 27.04.2018 passed by Commissioner of Customs (Port), Kolkata.)
M/s. A.K.Sales
(Mr. Pradeep Jain, Advocate, 370-371/2, 1st Floor, Sahi Hospital Road, Jangpura (Bhogal), New Delhi-110014.)
…Appellant
VERSUS
Commissioner of Customs (Port), Kolkata
…..Respondent
(15/1, Strand Road, Custom House, Kolkata-700001.)
APPEARANCE
Shri Faiz Ahmed, Authorized Representative for the Appellant/Revenue
NONE for the Respondent/Party
2
Customs Appeal Nos.78224 &78616 of 2018
CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL) HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)
FINAL ORDER NO. 75297-75298/2024
DATE OF HEARING : 19 February 2024 DATE OF DECISION : 19 February 2024
Per : R. MURALIDHAR :
The assessee Appellant has imported Polyester Bed Cover. There arose a dispute about the classification of the product. The Show Cause Notice was issued seeking to re-classify the goods. After that Personal Hearing was fixed for 19.04.2018. The Appellant assessee pointed out that the personal hearing intimation letter was issued by them only on 20.04.2018 and sought another date for appearing for the Personal Hearing. However, the Adjudicating authority has not granted any further hearing date and has decided the issue ex parte . The Appellant assessee in the grounds of appeal takes the stand that the principles of natural justice were not followed by the Adjudicating authority as no Personal Hearing opportunity was granted to them. 2. The Revenue has filed the present Appeal on the ground that the Adjudicating authority has not imposed the penalty under section 114A. 3. After going through the Appeal filed by the Appellant assessee, we find that though they have sought another date for appearing for the Personal Hearing, their request was not granted and the impugned order was passed ex parte . We see force in their submission that the Adjudicating authority has not followed the principles of natural justice. 4. Therefore, in the interest of justice, we feel that the Appellant assessee should be given an opportunity once again by the Adjudicating authority. Accordingly, we remand the matter to the Adjudicating authority who will follow the principles of natural justice by granting personal hearing and allow the Appellant to make their submission before passing his order. Since the matter pertains to the year 2018, the Adjudicating authority is directed to complete the proceedings within three months from the date of receipt of this communication.
3
Customs Appeal Nos.78224 &78616 of 2018
(Dictated and pronounced in the open Court.)
Sd/ (R. MURALIDHAR) MEMBER (JUDICIAL)
Sd/
(RAJEEV TANDON) MEMBER (TECHNICAL)
sm
1 issue framed by the court
Whether the principle of natural justice was violated when the adjudicating authority decided the matter ex parte after refusing the appellant's request for a further date for personal hearing?
Commissioner of Customs (Port), Kolkata
M/s. A.K.Sales
R. MURALIDHAR
RAJEEV TANDON
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
