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TMI Blog2016 (3) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 14-10-2015 - MR. R. MAHADEVAN, J For the Petitioner : Mr. K. Jeyachandran For the Respondent : Mr. Rajinish Pathiyil, SCGSC ORDER Challenging the impugned order dated 27.06.2002 passed by the respondent imposing duty, the petitioner company have come forward with this writ petition. 2. The case of the petitioner in brief is as follows:- The petitioner company is a 100% Export Oriented Unit (EOU). The petitioner unit is controlled by the Customs and Central Excise Department. The petitioner is a manufacturer of telephone cords. In their routine course of business the petitioner exported goods to M/s.Gemini Industries Inc. USA. During the period between March 1996 and June 1996, the petitioner exported telephone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The petitioner exported huge quantity of telephone cords to a foreign country. But, the foreign buyer rejected certain amount of quantity on the ground that the colour was oozing out. On noticing such defects those defective items were reimported for repair and for re-export. But, after import, it was found that those rejected goods were beyond repair. In those circumstances, according to the petitioner, with the concurrence of the customs authorities those rejected goods were disposed of as is where is condition on payment of appropriate excise duty. But, a notice came to be issued by the customs authorities pointing out Notification No.158/95 that the petitioner failed to abide by the undertaking and re-export the imported goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to consider, there is no point for the authority to pass an order in original. Thus, this court is of the considered view that on the ground of violation of principles of natural justice the impugned order is liable to be set aside. 9. In the result, the impugned order is set aside and the matter is remitted back to the respondent for passing orders afresh after giving an opportunity of personal hearing to the petitioner. The petitioner shall appear before the respondent on any one of the working days within two weeks from the date of receipt of a copy of this order along with objections as well as the relevant documentary evidences including duty paid particulars in respect of the alleged disposal of imported defective goods. On suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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