2017 (6) TMI 1161 - HC - Customs

Principles of natural justice - contention of petitioner is that prior to the receipt of the order, no show cause notice was received or opportunity of hearing was granted to the petitioner - Held that - Since the contention of the petitioner is that no show cause notice was received or opportunity of personal hearing was granted to the petitioner, issue notice to the respondents.

Summary

The Delhi High Court allowed exemption subject to exceptions in a case where the petitioner challenged an Order-in-Original dated 29.05.2017. The petitioner claimed that no show cause notice or opportunity for a hearing was given before the order was received. The court issued notice to the respondents, who requested time to provide the necessary records. The case was renotified for 27.07.2017.