9911796707
|
Home
Issues involved: Challenge to Order-In-Original u/s 111(m) of the Customs Act, 1962 for pump parts for Excavator; Violation of principles of natural justice in assessment process.
Challenge to Order-In-Original: The writ petition challenges Order-In-Original no. 2733 of 2012 dated 8th November, 2012, which rejected the declared value for pump parts for Excavator under Bill of Entry No. 549254 dated 06.07.10, redetermined the value, confiscated the goods u/s 111(m) of the Customs Act, 1962, imposed differential customs duty, redemption fine, and penalties u/s 114A & 114AA of the Customs Act, 1962. The petitioner alleged violation of natural justice, lack of opportunity of hearing, and failure to provide copies of relied-upon documents. Violation of Principles of Natural Justice: The petitioner contended that the assessment order was passed without affording an opportunity of hearing and without providing copies of documents relied upon in the show-cause notice. The petitioner declined inspection but requested copies of the documents. The Court held that natural justice required supplying copies of non-classified documents to the assessee at their cost. Since no hearing was granted to the petitioner, the assessment order was set aside, allowing the Adjudicating Authority to pass a fresh order after providing a hearing and furnishing copies of documents at the petitioner's cost. Court's Decision: The Court quashed the impugned assessment order for violating natural justice principles and directed the Adjudicating Authority to conduct a fresh assessment after granting the petitioner a hearing and providing copies of necessary documents at the petitioner's expense. The Authority must disclose reasons for any documents not supplied and allow inspection if necessary. The petitioner's request for copies was found reasonable, and failure to provide them was deemed unjust. The Court emphasized the importance of adherence to natural justice principles in customs proceedings.
|
