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 compounding application dated 1/2.7.2025 filed by the appellants herein was dismissed under Rule...