Rejection of compounding application without granting opportunity of hearing is bad-in-law

Dipak Kumar Dharamsinbhai Kakadiya Vs Chief Commissioner of Customs (CESTAT Mumbai)

CESTAT Mumbai held that Chief Commissioner was not justified in rejecting the compounding application filed u/s. 137(3) of the Customs Act, 1962 without granting any opportunity of hearing since the same results into violation of principles of natural justice.

Facts- The present appeals have been filed against the ex parte order dated 03.07.2025 passed by the Chief Commissioner-Compounding Authority whereby a common com

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