https://www.taxtmi.com/caselaws?id=406518 The Tribunal allowed the appeal by remanding the case back to the Commissioner (Appeals) for adjudication on merits. It found that the appellant had complied with the pre-deposit requirement under Section 129E of the Customs Act, 1962. The Tribunal highlighted the violation of principles of natural justice due to the lack of a deficiency memo and personal hearing opportunity. Emphasizing the importance of providing a fair hearing, the Tribunal directed the Commissioner (Appeals) to reconsider the case on its merits, ensuring procedural compliance and upholding natural justice principles. en-us Tue, 06 Apr 2021 00:00:00 +0530 Fri, 16 Apr 2021 08:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406518 The Tribunal allowed the appeal by remanding the case back to the Commissioner (Appeals) for adjudication on merits. It found that the appellant had complied with the pre-deposit requirement under Section 129E of the Customs Act, 1962. The Tribunal highlighted the violation of principles of natural justice due to the lack of a deficiency memo and personal hearing opportunity. Emphasizing the importance of providing a fair hearing, the Tribunal directed the Commissioner (Appeals) to reconsider the case on its merits, ensuring procedural compliance and upholding natural justice principles. Case-Laws Customs Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406518