CESTAT Quashes Order passed without issuing show cause notice

Customs Excise and Service Tax Appellate Tribunal (CESTAT) in the matter of Yug International Pvt. Ltd. v/s Principal Commissioner Customs (Import) has passed an order wherein the Tribunal quashed the order passed without issuing show-cause notice.

The Tribunal said that Show cause notice is the basis on which any order can be passed against a person. This is the basic requirement of the principles of natural justice. As the show cause notice was not issued to the appellant, the appellant did not file any reply. The appellant cannot be faulted for not filing a reply since the show cause notice did not call upon the appellant to file a reply.

Also in this matter, it would, therefore, not be necessary to examine whether the Directorate of Revenue Intelligence had the jurisdiction to issue the show cause notice under section 28(4) of the Customs.

Shri Rakesh Puri was Advocate for the Appellant and Shri Sunil Kumar was an Authorised Representative for the Department.

This decision was taken by Coram of Hon’ble Mr. Justice Dilip Gupta, President, and Hon’ble Mr. P.V. Subba Rao, Member (Technical)