2023 (4) TMI 723

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....ity, Adv. ORDER The Court : This appeal filed by the revenue under Section 130 of the Customs Act, 1962 (the 'Act' for brevity) is directed against the order dated 5th August, 2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (the Tribunal) in Customs Appeal No.78534 of 2018. The revenue has raised the following substantial questions of la....

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....ether the respondent is liable to pay the customs duty for violation of condition of Notification No.21/2002-Cus dated 01.03.2002? We have heard Mr. K.K. Maiti, learned standing counsel assisted by Mr. Abhradip Maity, learned Advocate appearing for the appellant. Before we consider the substantial questions of law which have been suggested by the revenue, what strikes our eyes is the first i....

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....ed, the Appellant had been heard and that an order was awaited and requested. The respondent has acknowledged in paragraph 50 of the impugned order that there were multiple hearings, but there is no explanation for the delay of 14 years. There is nothing on record to attribute the delay to the Appellant, no defence or explanation has been given to this Tribunal for the delay by the Department. ....

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....e been made by the Appellant to participate in them, truly violates the Appellant's right to natural justice and vitiates the entire proceeding. However, for the sake of completeness, the matter cannot, of course, be left there." From the above finding rendered by the Tribunal, it is seen that there was a delay of 14 years in concluding the proceedings. Though the show cause notice was issued o....