2003 (3) TMI 194 - AT - Customs

Appellate Tribunal overturns Commissioner's decision, orders fresh hearing with cross-examination.

The Appellate Tribunal CEGAT, Mumbai set aside the Commissioner's order for not granting the appellants a reasonable opportunity to be heard, breaching ... Principles of natural justice - right to be heard - service of notice - representation by counsel - remand for de novo adjudication - cross-examination of expertPrinciples of natural justice - right to be heard - service of notice - representation by counsel - Whether the appellants were denied reasonable opportunity of being heard by the Commissioner (Adjudication) on account of defective service of notice and failure to serve notice on their counsel. - HELD THAT: - The Tribunal found that the Commissioner (Adjudication) passed an order without affording the appellants reasonable opportunity of hearing. The record showed that although the appellants had engaged counsel, notices for the relevant hearing date were not sent to the counsel and a departmental postal communication to the appellants was returned with the remark 'not claimed returned to the sender'. In these circumstances the Tribunal held that it was incumbent on the Commissioner to have served notice on the appellants' counsel and that failure to do so resulted in denial of the right to be heard and a breach of the principles of natural justice.Finding of denial of reasonable opportunity of hearing; the impugned order was set aside on grounds of defective service and failure to serve notice on counsel.Remand for de novo adjudication - cross-examination of expert - Relief to be granted in consequence of the procedural defect. - HELD THAT: - In view of the procedural lapse, the Tribunal directed that the matter be remanded to the Commissioner (Adjudication) for de novo adjudication and for passing a fresh speaking order on the merits after affording a reasonable opportunity of hearing to the appellants. The Tribunal additionally ordered that the appellants' request for cross-examination of the expert be permitted during the proceedings before the Commissioner.Matter remanded for de novo adjudication with direction to afford hearing to the appellants and allow cross-examination of the expert.Final Conclusion: Impugned order set aside for breach of natural justice; matter remanded to the Commissioner (Adjudication) for de novo adjudication after giving the appellants and their counsel a reasonable opportunity of hearing, and with leave to cross-examine the expert. The Appellate Tribunal CEGAT, Mumbai found that the Commissioner (Adjudication) did not provide reasonable opportunity of being heard to the appellants, violating principles of natural justice. The Tribunal set aside the order and remanded the matter for de novo adjudication, allowing cross-examination of the expert as requested by the appellants.