2017 (6) TMI 1241 - HC - Customs

Principles of Natural Justice - effective opportunity of hearing before the respondent not afforded - alternative remedy of appeal - Held that - On a perusal of Ext.P3 order, it is fount that there is no ground to vitiate the same on account of any jurisdictional error or non-compliance with the rules of natural justice - The petitioner has to be relegated to his alternative remedy of filing an appeal before the Customs Excise and Service Tax Appellate Tribunal against Ext.P3 order of the Commissioner of Customs - without prejudice to the right of the petitioner to move the appellate authority, the writ petition in its challenge against Ext.P3 order is dismissed.

Summary

Issues:
Challenge to adjudication order under Customs Act based on lack of effective opportunity of hearing.

Analysis:
The petitioner challenged an adjudication order under the Customs Act, alleging lack of an effective opportunity of hearing. The High Court considered the submissions from both parties and examined the Ext.P3 order covering 57 persons. The Court found that the order was passed after affording an opportunity of hearing to various individuals, including the petitioner. The judgment stated that there was no jurisdictional error or noncompliance with the rules of natural justice in the Ext.P3 order. Consequently, the Court held that the petitioner should avail the alternative remedy of filing an appeal before the Customs Excise and Service Tax Appellate Tribunal against the Commissioner of Customs' order. Therefore, the writ petition challenging Ext.P3 order was dismissed.

The Court acknowledged the petitioner's request for time to move the appellate authority. It directed that if the petitioner files an appeal before the Customs Excise and Service Tax Appellate Tribunal within two weeks from receiving a copy of the judgment, the Tribunal should consider and decide on the appeal after hearing the petitioner. This directive aimed to ensure the petitioner's right to appeal and have the case reviewed on its merits before the appropriate appellate authority.

In conclusion, the High Court's judgment emphasized the importance of providing an opportunity of hearing in legal proceedings under the Customs Act. It upheld the validity of the Ext.P3 order and directed the petitioner to pursue the remedy of filing an appeal before the designated appellate tribunal within a specified timeframe. The judgment aimed to ensure procedural fairness and the proper exercise of legal rights available to the petitioner within the framework of the Customs Act.