2013 (9) TMI 918 - HC - Customs

Principles of Natural Justice Finalisation of Assessment Held that - Having regard to the well settled position that where an order had been passed in breach of the principles of natural justice, it would be open for the writ Court to interfere - Hence, without expression of any opinion on the merits of the rival contentions, the order of assessment was set aside - the adjudicating authority shall pass fresh orders after furnishing to the petitioner an opportunity of being heard - No further notice of hearing was required to be communicated to the petitioner Decided in favour of Petitioner.

Summary

Issues:
Opportunity of being heard not provided during assessment process.

Analysis:
The petitioner filed a writ petition seeking a fresh hearing as the impugned order of assessment was passed without affording them an opportunity to be heard. The High Court noted that the previous order directed the Deputy Commissioner of Customs to finalize assessments after giving the petitioner a chance to be heard. However, the petitioner was not provided with a further hearing despite requesting it. The Court emphasized the importance of natural justice principles and intervened under Article 226 of the Constitution due to the breach of such principles. The impugned order of assessment dated 17 January, 2012 was set aside, and it was decided that the adjudicating authority would conduct a fresh hearing on specific dates in April 2012, allowing the petitioner to appear for a personal hearing. No additional notice of hearing was required as per the agreement reached during the proceedings. The petition was disposed of accordingly, with no costs imposed.

This judgment highlights the significance of providing parties with an opportunity to be heard during the assessment process. It underscores the principles of natural justice and the court's authority to intervene when such principles are violated. The decision to set aside the impugned order and order a fresh hearing demonstrates the court's commitment to ensuring fairness and due process in administrative proceedings. The agreement on specific dates for the hearing and the waiver of further notice emphasize the efficient resolution of the matter while upholding the petitioner's right to a fair hearing.