2026-VIL-153-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Duty exemption under Notification No. 84/97-Cus dated 11.11.1997 (as amended) - Appellant was granted customs duty exemption under Notification No. 84/97-Cus dated 11.11.1997 (as amended) for importing goods for a project financed by an international organization. The DRI alleged that the appellant had wrongfully availed this exemption by using forged Project Implementing Authority Certificates (PIAC). The Commissioner of Customs (Export), Chennai, passed an order denying the exemption benefit and imposing penalties on the appellant - Whether the denial of the exemption benefit and imposition of penalties were valid, given the appellant's contentions that (a) there was a violation of principles of natural justice as they were not heard before the order was passed, (b) the countersignature requirement on the PIAC could not have been the basis to deny the exemption, and (c) no Show Cause Notice under Section 28 of the Customs Act, 1962 could have been issued as the assessments were provisional – HELD - The appellant did not demonstrate prejudice caused by the lack of a personal hearing, the serious allegations of fraud required that the appellant be given a reasonable opportunity to explain their case. The evolving concept of natural justice includes the 'doctrine of prejudice', wherein every violation of natural justice may not lead to nullifying the order, and the ultimate test is the test of prejudice or fair hearing - The matter should be remanded to the Original Authority to decide the issue afresh in de novo proceedings, after giving the appellant a reasonable opportunity to file written submissions and be heard personally. The appellant to cooperate with the adjudicating authority to complete the process expeditiously, within 90 days of receipt of the order - The appeal is disposed of
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