Customs Duty Demand Challenged: Adjudicating Authority Failed to Consider Appellant's Submissions, Violating Natural Justice Principles.

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....Validity demand of Customs Duty - non-application of mind while adjudicating the order - violation of principles of natural justice - As the order has been passed without taking into consideration the written submissions made by appellant, we find that the order has been passed without application of mind and needs to be sent back to the adjudicating authority for passing a speaking order taking into account all the submissions made. - AT....