2026-VIL-370-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs – Denial of opportunity of hearing to Department, Violation of principles of natural justice - Department appeals against the order of the Commissioner (Appeals) which set aside the orders of the Adjudicating Authority - Adjudicating Authority had ordered absolute confiscation of gold and imposed penalties on the carrier and owner of the gold for smuggling. The Commissioner (Appeals) allowed the appeals of the respondents without providing an opportunity of hearing to the Department - Whether the impugned order of the Commissioner (Appeals) suffered from violation of principles of natural justice by denying the Department an opportunity of hearing – HELD - The impugned order of the Commissioner (Appeals) suffered from gross violation of principles of natural justice as the Department was denied the opportunity of hearing, which is a very important aspect of any adjudication. No order having civil consequences can be passed without affording a reasonable opportunity of being heard to the affected party, as the principle of natural justice, namely audi alteram partem, mandates that the other side must be heard before any adverse decision is taken - The Commissioner (Appeals) had mentioned in the impugned order that letters were sent to the appellants and the Department both for the personal hearing but no representative from the Department side appeared while the Department stated that no online link was provided to join the virtual hearing, which rendered the decision taken by the Commissioner (Appeals) without facilitating proper opportunity to the Department as a gross violation of principles of natural justice - The impugned order of the Commissioner (Appeals) is set aside and matter is remanded back to the Commissioner (Appeals) with a direction to decide the appeals de novo, after providing due opportunity of hearing to both sides, in accordance with law - The appeals filed by the Department are allowed by way of remand
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