2016 (2) TMI 1331 - HC - Customs

Service of notice - order passed by the Commissioner of Customs (Preventive) on the ground that a notice for hearing dated August 4, 2015 was received by the assessee on August 11, 2015, one day after the scheduled date of hearing on August 10, 2015 - HELD THAT - Since the facts are undisputed and it is evident that the petitioning assessee was prevented by sufficient cause from being represented at the hearing, the order impugned dated August 13, 2015 is set aside and the relevant Commissioner is requested to cause a fresh notice to be issued to the petitioning assessee for further hearing before passing an order in accordance with law. Petition allowed.

Summary

The petitioner challenged an order of the Commissioner of Customs due to receiving a notice after the scheduled hearing date. The High Court set aside the order and requested a fresh notice to be issued for further hearing. WP No.1142 of 2015 succeeded with no costs awarded.