2023 (5) TMI 777

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....re this Tribunal, and vide final order No. 55937 of 2013 dated 18 March 2013 in Customs Appeal No. 485 of 2007, this Tribunal passed the order remanding the matter as follows :- "We have considered the submissions of DR and have gone through the Records of the case. We find that there is no dispute about the fact that pending the issue of show cause notice, the offending goods in respect of which the value had been declared, had been provisionally released against the bond and bank guarantee furnished by the respondent. In view of this, just because the goods are not available for confiscation, the Commissioner cannot say that the same are not liable for confiscation as in terms of Apex Court's judgment in the case of Weston Compon....

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....ts out that such observation are not correct which is evident on the face of record. Learned counsel points out from a copy of their letter placed on the appeal record dated 10.12.2013 addressed to the respondent/Commissioner wherein with reference to the date fixed on 13.12.2013 at 1.30 p.m., he has pointed out that on the earlier date fixed on 22.11.2013, he had appeared, but was informed that the respondent/Commissioner was not available. He requested the concerned Superintendent to fix the date of hearing in the month of January 2014 as the Hon'ble Supreme Court and High Courts would be closed for vacation from the middle of December to 1st week of January. Thereafter the counsel received telephonic call from the respondent office for f....

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....ty order to the prejudice of the appellant. 4. Under the above facts and circumstances, learned Counsel for the appellant prays for an order of remand from this Tribunal, so that he can present his case in person as they have been not heard by court below. In the facts and circumstances, the impugned order suffers from the vice of Natural justice. 5. Learned Authorized Representative for Revenue relies upon the impugned order. 6. Having considered the rival contentions and on going through the records, I find that the respondent/Commissioner have failed to provide adequate opportunity of hearing to the appellant. No reason have been recorded in the impugned order as to why not a date and time could be fixed after the lunch hours or....