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of <h1>Tribunal remands appeals for fresh decision, stresses natural justice principles</h1> <h3>SHYAM TEXTILES LTD. Versus COMMISSIONER OF CUS., CHENNAI (PORT-EXPORT)</h3> The Tribunal allowed the appeals by way of remand, directing the appellants to cooperate with the adjudicating authority for a fresh decision. The stay ... Duty demand - violation of principles of natural justice - importers were indulging in misuse of Target Plus Scheme by obtaining licence under the said scheme, which was cancelled by the DGFT - Held that:- M/s. Victoria Marine and Agro Exports Ltd. imported various grades of plastic granules for UV Master Batch and UV Stabilizer availed exemption from customs duty under Notification No. 32/2005-Cus. After investigation, it was found that the importers were indulging in misuse of Target Plus Scheme by obtaining licence under the said scheme, which was cancelled by the DGFT. By the impugned order, the adjudicating authority confirmed the demand of duty as per Annexure-I to the show cause notice and has also imposed penalty on various persons - there is no dispute that the appellants represented by Shri Gururaj, learned counsel, were heard by one Commissioner and the adjudication order was passed by another Commissioner, which is clear violation of principles of natural justice and hence the impugned order cannot be sustained on this ground alone. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. Issues: Delay in filing appeal, misuse of Target Plus Scheme, violation of principles of natural justice.Delay in filing appeal: The Director of the company filed an application to condone a 10-day delay in filing the appeal. The Tribunal, after considering the submissions, allowed the condonation application, stating that there was a sufficient reason for the delay.Misuse of Target Plus Scheme: The company imported plastic granules for UV Master Batch and UV Stabilizer availing exemption from customs duty under Notification No. 32/2005-Cus. It was found that the importers were misusing the Target Plus Scheme by obtaining a license under it, which was later canceled by the DGFT. The adjudicating authority confirmed the duty demand and imposed penalties on the appellants.Violation of principles of natural justice: The appellants argued that the impugned order was passed in violation of principles of natural justice as the matter was heard by one Commissioner but the order was passed by another Commissioner. The Tribunal agreed that this was a clear violation of principles of natural justice, as the essence of justice requires that the person passing the order must hear the party before him. Therefore, the impugned order was set aside, and the matter was remanded to the adjudicating authority for a fresh decision after giving a reasonable opportunity of hearing to the appellants.Conclusion: The Tribunal allowed the appeals by way of remand, directing the appellants to cooperate with the adjudicating authority for the fresh decision. The stay applications were disposed of, emphasizing the importance of following principles of natural justice in the adjudication process.
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