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2019 (11) TMI 1276 - HC - CustomsPrinciples of natural justice - finalization of provisionally assessed bills of entries - case of petitioner is that no hearing was granted to the Petitioner before finalising the bills of entries which were provisionally assessed - HELD THAT - The impugned communications dated 28 September, 2013, 27 June 2014 and 8 October 2014 are quashed and set aside - Needless to state that the Respondent, Superintendent (Preventive) of Customs or any other officer so authorised by the Commissioner of Customs, would pass fresh orders only after following the principles of natural justice. Petition disposed off.
Issues:
Challenging notices issued by Customs Superintendent without following principles of natural justice. Analysis: The judgment delivered by the High Court of Bombay pertains to a petition filed under Article 226 of the Constitution of India challenging notices issued by the Superintendent (Preventive) of Customs. The petitioner was informed through various communications that bills of entries, which were provisionally assessed, have now been finally assessed resulting in a demand of &8377; 62.63 lakhs. The crux of the petitioner's argument was that the impugned communications were issued without granting a hearing, thereby violating the principles of natural justice. The High Court, after considering the contentions raised by the petitioner, concluded that the impugned communications dated 28 September 2013, 27 June 2014, and 8 October 2014 were quashed and set aside. It was explicitly stated that the Respondent, i.e., the Superintendent (Preventive) of Customs or any other authorized officer, must pass fresh orders only after adhering to the principles of natural justice. This ruling ensures that the rights of the petitioner are safeguarded, and due process is followed in any future assessments conducted by the Customs authorities. In summary, the High Court's judgment underscores the significance of upholding natural justice principles in administrative proceedings, particularly in matters involving customs assessments. By nullifying the impugned communications and mandating a fair hearing before issuing fresh orders, the court has upheld the rule of law and ensured procedural fairness in the customs assessment process.
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