TaxTMI 
TaxTMI 
1987 (8) TMI 305
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....t of 56 drums containing drugs. It appears that 17 drums were originally not landed at the Bombay Port but the importers paid customs duty on 25.1.82. On behalf of the importer their clearing agent filed a refund claim dated 5.2.82 in respect of the short-landed 17 drums. Subsequently the State Chemicals and Pharmaceuticals Corporation of India Ltd. learnt that those 17 drums were over-carried to Cochin and thereafter landed in Bombay. The clearing agents found the drums damaged. Therefore, there was a survey and the survey disclosed certain shortage. As a result the importers became entitled to the refund of Rs. 5,703.20. The clearing agents made an amended claim dated 27.8.82 amending the grounds on which the refund was sought and also th....
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....e contended that the Collector (Appeals) is a quasi-judicial authority and a quasi-judicial authority before passing an adverse order ought to have given a personal hearing to the party that would be affected by the order and since no such personal hearing was granted the order of the Collector (Appeals) is bad in law. In support of this contention Shri Dhurve relied upon the decision of the Bombay High Court reported in 1987 (31) ELT 636 (Bom.). Shri Dhurve also submitted that decision of the Bombay High Court is binding on the Tribunal and in that connection he relied on the decision of the S.C. reported in 1983 ELT 1342 (SC). Thirdly, Shri Dhurve contended that the Asstt. Collector also had not given personal hearing and, therefore, his ....
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....of M/s. State Chemicals and Pharmaceuticals Corporation of India, and they had also not taken any ground as to the denial of principles of natural justice. 6. The right of appeal is a statutory right and not a common law remedy. Section 128 of the Customs Act provides an appeal against the order passed by an officer of Customs lower in rank than a Collector of Customs to the Collector (Appeals) by an aggrieved person. Thus, the right is conferred on the aggrieved person and not on any other person. Therefore, it is necessary for the appellants to allege in the appeal memo that the appellant was the aggrieved by the order of the lower authority. From the order of the lower authority it is clear that State Trading Corporation was not a par....
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.... Section 128-A(1) of the Customs Act requires that if an appellant desires that he should be heard personally before his appeal is finally decided he should make a specific request to that effect, preferably in the memorandum of appeal or by a separate letter. But then the request should be made before the appeal is finally heard. If an appellant does not avail of the opportunity statutorily provided he cannot complain of lack of opportunity just because the order of the appellate authority was adverse to him. Section 128-A(1) embodies the principles of natural justice. Availing of an opportunity of being heard is optional. It is left to the appellant. The grievance of lack of opportunity of being heard by an appellant who did not avail of ....