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2022 (4) TMI 1529 - HC - CustomsSeeking to quash the order and to conduct de novo proceedings under Section 110(1D) of the Customs Act, 1962 - no notice was not issued to the petitioner before undertaking the exercise of identifying/certifying the subject gold and consequently, he could not remain present on the given date i.e., 17.02.2022 - violation of principles of natural justice - HELD THAT - In an exercise of this nature, the law would oblige adherence to principals of natural justice i.e. notice and participation in the exercise especially given the fact that there is no express exclusion in the Act. The order is set aside - petition disposed off.
Issues:
Challenge to order under Customs Act, 1962 for non-compliance with principles of natural justice. Analysis: The judgment delivered by the Delhi High Court pertains to a writ petition challenging an order dated 17.02.2022 passed under Section 110(1D) of the Customs Act, 1962. The primary prayer in the petition was to quash the said order and conduct de novo proceedings. The court observed that the petitioner was not involved in the proceedings leading to the impugned order. Counsel for the respondent conceded that no notice was issued to the petitioner before the exercise of identifying/certifying the subject gold, leading to the petitioner's absence on the relevant date. The court emphasized the importance of adhering to principles of natural justice, including notice and participation, especially when there is no express exclusion in the Act. In light of the lack of involvement of the petitioner and the absence of proper notice, the court decided to set aside the order dated 17.02.2022. Consequently, the communication dated 22.02.2022, which followed the initial order, was also deemed invalid. However, the court granted liberty to the respondents to conduct de novo proceedings. It was mandated that a formal written notice must be served on the petitioner, specifying the date, time, and venue for the exercise to be carried out. The writ petition was disposed of based on these terms, and any pending applications were deemed closed as a result of the judgment.
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