2025 (12) TMI 1634 - HC - Customs

Revenue appeal against Order-in-Original without notice, affecting detained goods and re-export release; hearing ordered, fresh reasoned decision.

Denial of natural justice arose from the revenue filing an appeal against an Order-in-Original without intimating the affected party, impacting the ... Violation of principles of natural justice - no intimation of filing of appeal given to petitioner - Seeking implementation of the Order-in-Original - detention of goods - admissibility of free allowance - unconditional release for re-export ordered - HELD THAT:- The Order-in-Original is itself dated 1st August, 2025. However, no intimation of the filling of the appeal has been given to the Petitioner. Under these circumstances, let a personal hearing be afforded to the Petitioner in the appeal and a reasoned order be passed by the Appellate Authority by 15th February, 2026 - petition disposed off. A petition under Article 226 sought implementation of an Order-in-Original dated 1 August 2025 concerning detention of '02 sets of Radio Signal Tester with 02 adapters' brought as baggage for a trade exhibition. Customs had detained the goods on arrival and later re-issued a detention receipt. The adjudicating authority found 'no violation of Section 77 of the Customs Act, 1962' and ordered: 'unconditional release for re-export ... finding no violation of the Customs Act, 1962,' and further 'refrain[ed] from imposing any penalty ... under Section 112 or 114A of the Customs Act, 1962.' Customs stated an appeal had been filed against the Order-in-Original, but no intimation of filing was given to the petitioner. The Court directed that the petitioner be afforded a personal hearing in the appeal and that the appellate authority pass a reasoned order by 15 February 2026. It also noted that if approval from the Wireless Planning and Coordination wing existed, 'the detention of the goods may itself not be in accordance with law,' and directed the appellate authority to consider this aspect.