UMESH CHANDER RAMESH CHANDER & CO. Vs. CC

JUDGEMENT

(1.) THIS appeal was filed by the appellants challenging the imposition of penalty to the tune of Rs. 5 lakhs on them by the Commissioner of Customs under order dated 9.9.1997. The case leading to such imposition of penalty on the appellants had arisen from the facts briefly stated as follows: - -

(2.) WE have carefully examined the grounds of appeal and found that the appellants have been able to make out a good case of violation of principles of natural justice by the adjudicating authority on the basis of the reasons aforestated. On this sole ground, we find that this is a fit case for remand to the lower authority for de novo disposal in accordance with the principles of natural justice. We have heard the learned JDR too on this aspect of the matter. He is not able to counter the plea of violation of natural justice raised by the appellants' counsel. Therefore, having regard to the totality of the facts and circumstances of the case and with particular reference to the plea of violation of natural justice raised by the appellants, we set aside the impugned order in so far as the appellants herein are concerned and allow the appeal by way of remand, with a direction to the lower authority to consider the appellants' case afresh after furnishing to them copies of all the documents referred to and relied upon in the impugned order as well as in the show -cause notice and hearing them personally. It is necessary that a speaking order be passed by the lower authority after due consideration of the case of the appellants herein based on such personal hearing. It is, further, made clear that the amount of Rs. 1 lakh already deposited by the party in pursuance of the stay order passed by the Tribunal in the present appeal shall be retained for the purposes of Section 129 -E of the Customs Act by the lower authority for hearing the matter without insisting on any further deposit from the party.