Tribunal sets aside order due to lack of notice, emphasizes due process.

The Tribunal set aside the Commissioner's Order-in-Original due to a violation of natural justice, as the appellants were not served with a show cause notice or afforded a personal hearing. The lack of evidence regarding notice communication led to doubts about proper notification. The Tribunal emphasized the importance of due process and principles of natural justice, ordering a fresh decision after providing the appellants with an opportunity to be heard.

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Issues: Violation of natural justice in passing the impugned order

In this case, the appeal was filed against the Order-in-Original of the Commissioner (Customs) that ordered the absolute confiscation of goods under Section 111(d) of the Customs Act. The goods in question were not cleared within the stipulated period, and a show cause notice was issued to the importers. The appellants contended that they were not served with any show cause notice nor afforded a personal hearing, alleging a violation of natural justice. The Commissioner's order did not specify the date of notice dispatch or service to the appellants, leading to doubts about proper communication. The Tribunal found that there was a lack of evidence to suggest the appellants received the notice, indicating a hasty decision by the Commissioner. Consequently, the Tribunal set aside the impugned order due to a violation of natural justice and ordered a fresh decision after affording the appellants an opportunity to be heard, emphasizing the importance of following due process and principles of natural justice in such cases.

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