2013 (9) TMI 918

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..... xpression 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. - Writ Petition No. 1841 of 2012 - - - Dated:- 27-3-2012 - .....

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..... o alternate days viz. 15 or 22 November, 2011. On 16 November, 2011 the petitioner filed written submissions on the merits of the proposed assessments but also drew attention to the fact that on 15 November, 2011 when the authorised representative on their behalf visited the office of the Assistant Commissioner of Customs (Preventive), he was out of office for a meeting. The petitioner sought a fu .....

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..... ustoms (P) would furnish a hearing to the petitioner on 19, 20 or, as the case may be, 23 April, 2012 at 12 noon and it would be open to the petitioner to appear before him on any one of the aforesaid dates for a personal hearing. Accordingly it has been agreed that no further notice of hearing would be given to the petitioner. Though we are conscious of the fact that the impugned order of assessm .....

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