2013 (4) TMI 836 - HC - Customs

Court Upheld Tribunal's Decision on Procedural Irregularities in Tax Appeal

Commissioner of Customs Versus Sas International

Commissioner of Customs Versus Sas International - 2016 (335) E.L.T. 478 (Del.) Issues involved:- Condonation of delay in filing and re-filing- Appeal against order passed by Customs, Excise and Service Tax Appellate Tribunal- Violation of principles of natural justice in serving show cause notices and granting personal hearingCondonation of delay in filing and re-filing:The delay in filing and re-filing was condoned by the court.Appeal against order passed by Customs, Excise and Service Tax Appellate Tribunal:The revenue was in appeal against the order passed by the Tribunal, which remitted the matter to the adjudicating authority for fresh consideration. The Tribunal found that show cause notices had not been served on the respondent in relation to six advance authorization licenses. The Adjudicating Authority had also not provided an opportunity for personal hearing to the respondent/assessee. The Tribunal directed the Adjudicating Authority to serve show cause notices and grant a hearing to the respondent/assessee, citing a violation of the principles of natural justice.Violation of principles of natural justice in serving show cause notices and granting personal hearing:The court noted that the Adjudicating Authority had been informed by the appellant's counsel that an opportunity of personal hearing was granted on remand. The court decided not to interfere with the Tribunal's order, as the matter would be considered on merits by the Adjudicating Authority following the Tribunal's directions. The court acknowledged the appellant's counsel's assertion that the show cause notice had been served on the respondent/assessee, but concluded that this aspect had been considered by the Adjudicating Authority. The court found no substantial question of law requiring consideration and dismissed the appeal.