2009 (9) TMI 125 - HC - Customs

Violation of principle of natural justice - though the appellant had made a request for the documents which were listed in annexure to the memorandum, these documents were made available only after conclusion of hearing - No further hearing took place after the appellant filed the reply and impugned order came to be passed - In our opinion, the impugned order had to be set aside on the sole ground that the appellant herein was not given an effective opportunity of meeting the case against him. - The very fact that the documents were made available to the appellant after the hearing was concluded itself, must vitiate the entire process. In the light of that, impugned order along with the order passed in appeal are set aside. Matter is restored to the file of the Assessing Officer after giving an opportunity to the petitioner to pass appropriate orders

Summary

The Bombay High Court admitted the appeal and set aside the order due to the appellant not being given an effective opportunity to defend themselves. The case was restored to the Assessing Officer for reevaluation within three months from September 16, 2009. The appellant was directed to appear before the Assessing Officer on September 16, 2009.