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2017 (9) TMI 332 - HC - Customs


Issues:
1. Adequate opportunity of representation against Show Cause Notice.

Analysis:
The judgment pertains to a writ petition filed under Article 226 of the Constitution of India challenging an Adjudicating Order issued by the Additional Commissioner of Customs. The key issue in this case is whether the Petitioner was provided with a reasonable opportunity to represent against the Show Cause Notice (SCN) dated 28th November 2013. The court noted that the Petitioner received the notice of hearing on the same day as the scheduled hearing, making it impossible for them to attend. Despite informing the Adjudicating Authority about this, the request for further hearing was denied, leading to an ex parte adjudicating order on 31st May 2017.

The court found that the circumstances clearly showed that the Petitioner was not given a fair chance to present their case. The notice of hearing received on the day of the hearing at 4 pm did not allow for adequate preparation or attendance. Therefore, the court set aside the impugned order dated 31st May 2017 and directed the matter to be reconsidered by the Adjudicating Authority. The Petitioner was instructed to appear before the Authority on a specified date for a fresh disposal in accordance with the law.

Additionally, the court directed that if the Petitioner made a written request within a week, the Customs Department should provide the requested documents at least two weeks before the next hearing date. By ensuring the Petitioner's access to necessary documents in advance, the court aimed to uphold the principles of natural justice and fairness in the proceedings. Ultimately, the petition and pending application were disposed of based on the above terms, emphasizing the importance of providing a meaningful opportunity for representation in such cases.

 

 

 

 

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