2022 (8) TMI 1007

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant Shri. Dharmendra Kanjani, Superintendent (AR) for the Respondent ORDER RAMESH NAIR These appeals are directed against the Order-In-Original No. 04/Commr/DRI/2014 dated. 24.03.2014 whereby Commissioner of Customs, Ahmedabad imposed penalties upon the Appellants under Section 112(a) of the Customs Act, 1962 and under Section 114AA of the Customs Act, 1962 for their alleged ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have heard both the sides and perused the records. We find that as per the facts narrated by the Ld. Counsel, these appeals may be disposed of only on the ground of natural justice. Therefore, we are not going into the merit of the case. We find that in the impugned matter Appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial spirit. Principles of Natural Justice are the cardinal principles, which must be followed in every judicial and quasi judicial proceeding. Authorities should exercise their powers fairly reasonably & impartially in a just manner. They should not decide a matter in backside of the party. 5. In this position, we find that there is clear violation of natural justice. Therefore, ex-parte order ....