2022 (3) TMI 205

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....dv. Ms. Aishwarya Rajyashree, Adv. ...for the respondents. The Court: In this matter, the petitioner has challenged the impugned order of the Appellate Authority/Commissioner of Customs (Appeal), dated 28th February, 2017 confirming the adjudicating orders in question mainly on the ground of violation of principle of natural justice by the adjudicating authority by not providing the documents t....

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.... from the appellant given before the officer investigating the cases about 11 years back so that the appellant could present the case effectively. The appellant states that the department did not provide the documents sought for and on the other hand, in order to save their default and laches, had been issuing notices for attending personal hearing one after another without complying with the requ....

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....dealing with the aforesaid grounds which were specifically taken by the petitioner. Mr. Ganguli, learned Advocate appearing for the respondents could not convince this Court from his submission and also could not produce any record to contradict the allegation of the petitioner that in the instant case no opportunity was given to cross-examine the witnesses in question and that petitioner was n....

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....er on the aforesaid grounds taken by the petitioner in its memorandum of appeal filed before the Appellate Authority and accordingly, the impugned order dated 28th February, 2017 is set aside and remanded back to the Appellate Authority concerned on these two limited issues/grounds, which are non providing of documents to the petitioner upon which adjudicating authority has relied and denying the ....