2022 (2) TMI 1214 - HC - Customs

Violation of principles of natural justice - opportunity of hearing not not afforded by petitioner - authorized representative of the petitioner was not able to attend because of contacting COVID-19 - cancellation of the Ex-bond Bill of Entries and for release of the goods in question - HELD THAT - This writ petition is disposed of by granting liberty to the petitioner to file an appeal against the impugned order of adjudication dated January 21, 2022 within a week. The petitioner also will be entitled to make an appropriate application for release of the goods in question, which the appellate authority shall consider in accordance with law. Application disposed off.

Summary

Issues:
Challenge to adjudication order based on violation of natural justice due to non-affording of hearing opportunity during COVID-19, appealability of the impugned order, liberty granted to file an appeal and make application for release of goods.

Violation of Natural Justice:
The petitioner challenged the adjudication order dated January 21, 2022, alleging a violation of the principle of natural justice as the authorized representative was unable to attend due to COVID-19. The petitioner sought the cancellation of the Ex-bond Bill of Entries and the release of the goods in question. The Customs authority contended that the impugned order was appealable under relevant statutory provisions. The High Court disposed of the writ petition by granting the petitioner liberty to file an appeal against the adjudication order within a week. The appellate authority was directed to consider any application for the release of goods in accordance with the law. The Court clarified that it did not delve into the merits of the adjudication order, leaving it to the appellate authority to decide the appeal promptly.

Appealability of Adjudication Order:
The Customs authority argued that the impugned adjudication order was subject to appeal as per statutory provisions. The High Court acknowledged this submission and allowed the petitioner the opportunity to file an appeal within a specified timeframe. The Court emphasized that the appellate authority had the discretion to decide on the appeal in line with legal requirements without interference from the current judgment.

Liberty to File Appeal and Seek Release of Goods:
In response to the parties' submissions, the High Court granted the petitioner the liberty to appeal against the adjudication order dated January 21, 2022. Additionally, the petitioner was permitted to make an appropriate application for the release of the goods in question. The Court directed the appellate authority to handle any such application in compliance with the law, emphasizing a prompt and lawful resolution. The judgment concluded by disposing of the writ petition, affirming the petitioner's right to appeal and seek relief regarding the goods, while maintaining the appellate authority's autonomy in deciding on the matter.