Customs - High Court directs Settlement Commission to follow principles of natural justice
WHEN the matter was heard on 18.2.2014 and the Counsel for the petitioner was heard by the Settlement Commission, neither the report of the Commissioner of Customs i.e. Respondent No.2 was placed on record nor the representative of the Revenue was present before the Settlement Commission. However, subsequently, the Revenue submitted its report dated 11.3.2014. The impugned order has been passed on 20.5.2014 after taking into consideration the submissions made by the petitioner as well as the report of the Respondent No.2, which was admittedly filed after the hearing was given to the petitioner by the Settlement Commission.
The matter reached the High Court.
The High Court observed,
"It is thus clear that the impugned order has been passed by the Respondent No.3 - the learned Settlement Commission by taking into consideration the material, a copy of which was neither supplied to the petitioner nor the petitioner was given an opportunity to meet the said material.
In that view of the matter, we are of the considered view that the impugned order is in utter violation of the principles of natural justice. On the short ground, the Petition deserves to be allowed."
The High Court sent the case back to the Settlement Commission.
Members of the Settlement Commission are former Chief Commissioners of the Department. Don't they know about principles of natural justice?