Appellate Tribunal overturns order due to procedural error, remands for reconsideration.

The Appellate Tribunal CESTAT MUMBAI allowed the appeal by setting aside the impugned order due to a violation of principles of natural justice in the adjudication process. The matter was remanded back to the adjudicating authority for reconsideration, with the advocate undertaking to appear for a fresh hearing before the Commissioner. The appeal was allowed by way of remand, leaving all issues open for further consideration.

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Issues: Violation of principles of natural justice in adjudication process.

In the judgment delivered by the Appellate Tribunal CESTAT MUMBAI, the two stay applications were filed against the waiver of pre-deposit of custom duty, confiscation of goods, and penalties imposed on the applicants. The Tribunal noted that the appeal could be disposed of based on a limited point of violation of principles of natural justice. The counsel for the appellant highlighted that the adjudicating authority did not consider the reply filed by them and proceeded with confirming the demand and imposing penalties and confiscation. It was pointed out that the advocate had requested cross-examination of DRI officer and other persons during the last hearing, but the adjudicating authority did not record any findings on the request. The Tribunal found that the failure to address the request for cross-examination amounted to a violation of principles of natural justice. As per established legal principles, any order passed in violation of natural justice is not sustainable. Therefore, the impugned order was set aside, and the matter was remanded back to the adjudicating authority for reconsideration. The advocate undertook to appear before the Commissioner for a fresh hearing. The appeal was allowed by way of remand, leaving all issues open for further consideration.

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