2017 (9) TMI 602

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....ch as the adjudicating authority has acted in excess of jurisdiction in awarding penalty beyond the provisions of Section 114 of the Customs Act, 1962. The impugned order does not give any reason as to why penalty under Section 114A has been imposed. The adjudicating authority is guilty of acting in breach of the principles of natural justice. Documents referred to in the impugned order in original were not made over to the petitioner. The petitioner became aware of such documents for the first time after perusing the order in original. Consequently, the impugned order should be interfered with. Learned advocate for the revenue submits that, the petitioner did not ask for the documents in course of the adjudicating process. The petitione....

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....se of another material through Kolkata Port to a person in Malaysia. It is in this context that, proceedings were initiated against the petitioner. The petitioner was issued a show cause notice to which it had replied. It had participated in the hearing. In course of hearing before the adjudicating authority, the petitioners did not ask for the documents as sought to be identified in the present writ petition. The petitioners claim that documents produced in trial were not made over by the authorities to the petitioners. The petitioners became aware of such documents only after receipt of the impugned order. Therefore, the principles of natural justice stands vitiated. The revenue contends that, the petitioners were well aware of such docum....