CIRCULAR NO. 65/2000-CUS
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI, THE 27th JULY,2000
SUB:-Observance of principles of natural justice in adjudication proceedings-reg.Online GST Certification Course by TaxGuru & MSME- Click here to Join
It has come to the notice of the board that the principles of natural justice are not being followed during adjudication of the cases, which result in frequent remand of cases on the ground of non-observance of the principles.
2. In terms of the section 124 of the Custom”s Act, 1962, no order confiscating any goods or imposing any penalty shall be issued unless a show-cause notice is issued to the party and the party has been given an opportunity to make a representation in writing. An opportunity of personal hearing has also to be granted mandatorily. In addition to the provisions of the Act, the principles of Natural Justice need to be adopted and followed by all quasi judicial authorities as these are one of the Fundamental Principles of the Rule of the Law. Issuance of a reasoned and speaking order is also inherent in the Principles of Natural Justice.
3. The observance of Principles of Natural Justice by Departmental adjudicating authorities will result in avoidance of frequent remand of cases on the ground of non-observance of the same. The Departmental Adjudication manual contains detailed instructions/guidelines about the Principles of Natural Justice which must be followed in letter and spirit by each Departmental adjudicating authority.
4. These instructions may be brought to the notice of all concerned by way of issuance of Suitable Standing Order.
5. Difficulties, if any, in implementation of these instructions, may be braught to the notice of the board.
UNDER SECRETARY TO THE GOVERNMENT OF INDIA