2019 (11) TMI 24 - HC - Customs

Principles of natural justice - it is alleged that SCN as well as notice for personal hearing was never received - HELD THAT - As the notice of hearing was not received by this petitioner and even otherwise also for the co-noticees the matter has already been remanded by this Court by quashing and setting aside the Order-in-Original dated 28th February, 2019, we allow the writ petition. The Order-in-Original dated 28th February, 2019 passed by Additional Commissioner of Customs is hereby quashed and set aside and the matter is remanded for a fresh decision by the Additional Commissioner of Customs - Petition allowed by way of remand.

Summary

Issues:
Challenging ex-parte order by Additional Commissioner of Customs.

Analysis:
The writ petition was filed to challenge an ex-parte order issued by the Additional Commissioner of Customs on 28th February, 2019. The petitioner, along with other co-noticees, received a show cause notice on 13th September, 2017. The main allegation was regarding the misdeclaration of goods and their prices. The petitioner claimed that they never received the show cause notice or the notice for a personal hearing. The co-noticees had also challenged the same order before the Court in a separate case, which was remanded back for fresh consideration. Considering these facts and the lack of notice receipt, the High Court allowed the writ petition. The Order-in-Original dated 28th February, 2019 was quashed, and the matter was remanded for a fresh decision by the Additional Commissioner of Customs. The petitioner was directed to appear before the Additional Commissioner on a specified date for further proceedings.

This judgment highlights the importance of proper notice and hearing in administrative proceedings. The Court emphasized the right of the petitioner to be informed and heard in matters that directly affect them. The decision to quash the order and remand the case underscores the significance of procedural fairness and the opportunity for all parties to present their case effectively. By setting aside the ex-parte order and providing a chance for a fresh decision, the Court ensured that the principles of natural justice and due process were upheld in the adjudication of customs-related matters.