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2013 (10) TMI 271 - HC - CustomsEx parte order - Setting aside of order - Held that - Since the impugned order passed by the Government of India on 24th June, 2011 is an ex parte order and in view of the fact that the Government of India has not considered its order dated 3rd May, 2011 in the present case, in our opinion, it would be just and proper to set aside the impugned order dated 24th June, 2011 passed by the Government of India and direct the Joint Secretary to the Government of India to hear the matter afresh and pass fresh order in accordance with law. Accordingly, the impugned order dated 24th June, 2011 passed by the Government of India is quashed and set aside and the Government of India is directed to pass fresh order in accordance with law - Decided in favour of assessee.
Issues:
Challenge to rejection of rebate claim by Government of India due to absence during hearing and alleged non-receipt of adjournment request letters. Analysis: The petitioner challenged the Government of India's order rejecting the rebate claim, citing absence during the scheduled hearing. The petitioner claimed to have sent adjournment request letters via Speed Post, which the Revenue denied receiving. The petitioner highlighted a similar case where rebate deposit was allowed, seeking similar relief. The court noted the ex parte nature of the order and the failure to consider the previous order, leading to the decision to set aside the impugned order and direct a fresh hearing by the Joint Secretary. The High Court quashed the impugned order of the Government of India dated 24th June, 2011, directing a fresh order in compliance with the law. The decision was based on the failure to consider the previous order and the ex parte nature of the decision. The petitioner's plea for similar relief as granted in a prior case was considered, emphasizing the need for a fair hearing and proper consideration of all relevant factors. The court disposed of the petition without costs, keeping all contentions open for both parties. The judgment focused on ensuring a fair process and proper consideration of the petitioner's claims, emphasizing the need for a fresh order based on a reevaluation of the case by the Government of India. The decision aimed to rectify the procedural shortcomings and ensure justice in the matter of the rebate claim rejection.
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