9911796707
TMI Blog2013 (1) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... be disposed of expeditiously preferably within two months from the date of communication of this order. However, the mere fact that the petitioner has once preferred an appeal does not estop the petitioner from invoking the jurisdiction of this Court under Article 226 of the Constitution of India. It is well settled that the existence of an alternative remedy of appeal does not operate as an absolute bar to entertaining a writ petition. There are certain well recognized exceptions to the rule of alternative remedy, one of them being violation of principles of natural justice. In the instant case, the impugned order of assessment has been passed in flagrant violation of the principle of natural justice. The proper officer shall cause the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff Head No. CTH 2520 10 90 of the first schedule to the Customs Tariff Act, 1975. However, subsequently the petitioner made a correction and claimed that the consignment was classifiable under CTH 2520 20 90 of the Customs Tariff Act, which is the residuary entry for plasters. The petitioner claimed the benefit of the concessional rate of duty at 5 per cent under Sl. No. 108 of the Notification No. 12/2012-Cus., dated 17th March, 2012. 4. According to the petitioner, the petitioner also mistakenly classified Gypsum Powder concerned by the second Bill of Entry under CTH 2520 10 20 of the Tariff Act as Marine Gypsum instead of CTH 2520 20 90 which is the residuary entry for plasters. 5. According to the petitioner the claim wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner requested the Assessing Authority to have samples drawn and sent for test and analysis and to allow provisional assessment pending the test report. By the aforesaid letter the petitioner also made a request that a show cause notice might be issued to the petitioner to enable the petitioner to deal with the same and make requisite submissions. 9. The Assistant Commissioner of Customs, For Appraising Group-I, passed the order No. KOL/CUS/AC-GR-1/2834/2012, dated 14th November, 2012, impugned in this writ petition, holding that the consignment covered by the second Bill of Entry i.e. Gypsum Satin Cast 20 and Kerr Cast 2000 was classifiable under the Customs Tariff Heading 3816. 10. The aforesaid order has been challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the proper officer to call upon the importer to produce any contract, broker s note, insurance policy, catalogue or any other document for verification of self-assessment under sub-section (2). 15. Sub-section (4) of Section 17 provides, where it is found on verification or testing of the goods or otherwise that the self-assessment is not done correctly, the proper officer may, without prejudice to any other action which might be taken under the said Act, reassess the duty leviable on such goods. 16. In the instant case, the Assessing Authority has apparently proceeded on the basis of the information in the Web Site of the supplier and arrived at its conclusion that the goods had erroneously been classified. The Assessing Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to a full review of the original order on merits, then such a staute would be construed as excluding the audi alteram partem rule at the pre-decisional stage. Conversely, if the statute conferring the power is silent with regard to the giving of a pre-decisional hearing to the person affected and the administrative decision taken by the authority involves civil consequences of a grave nature, and no full review or appeal on merits against that decision is provided, courts will be extremely reluctant to construe such a statute as excluding the duty of affording even a minimal hearing shorn of all its formal trappings and dilatory features at the pre-decisional stage, unless, viewed pragmatically, it would paralyse, the administrative proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to the rule of alternative remedy, one of them being violation of principles of natural justice. In the instant case, the impugned order of assessment has been passed in flagrant violation of the principle of natural justice. 20. The impugned order dated November 14, 2012 is set aside and quashed. The proper officer shall cause the samples to be drawn from the consignment in question i.e., the consignment covered by the second Bill of Entry and send the same for testing to an appropriate laboratory. Subject to the condition that the petitioner furnishes a bank guarantee covering the balance duty that is the duty as self assessed by the petitioner and duty payable on the basis that the goods are classifiable under Tariff Head 3816 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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