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TMI Blog2016 (10) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ision. 2A. Very few facts are required to be noted for appreciating the submissions of the learned Senior Counsel appearing for the petitioners that the impugned assessments have been finalised in violation of the principles of natural justice. Hence, the impugned communications finalising the same should be struck down only on that ground alone. 3. It is the case of the petitioners that the respondents, who are exercising powers under the Customs Act, 1962, had pursuant to certain imports by the petitioners, details of which are set out in paras 6 to 9, were concerned with 11 bills of entry. The bills of entry concerned the period January, 2006 to April, 2009. Respondent No.4 assessed the bills of entry provisionally in terms of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of entry for the year 2005-06reg With reference to the above it is to inform you that a special drive was undertaken for finalization of bills of entry which were assessed provisionally. The Commissioner of Customs (Prev.) had nominated Shri C.S. Mishra, Deputy Commissioner of Customs, (P&V), Mumbai as proper officer i.e. Deputy Commissioner of Customs (P), Alibag for limited purpose of finalization of provisional assessment of Bills of Entry for the year 200708 in respect of PNP port, Dharmtar, Alibag Division under F.No.SD/INT/ADMN/35/08/RI, dtd. 13.12.2010. An annexure showing the details of Bills of Entry pertaining to you, which have been finalized by him is enclosed herewith. Besides, the attested copies of bills of entry are al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents invites our attention to the affidavit in reply, particularly to paras 2 to 11 thereof. He would submit that the petitioners were issued a Show Cause Notice. They were also issued a letter dated 1832010 to furnish all the documents. It is true that reply was filed to the Show Cause Notice on 1942010 denying all the allegations. The finalisation of the provisional assessment was undertaken and that was completed. Upon its completion, the petitioners were duly informed that the finally assessed bills of entry are orders of assessment and, therefore, appealable. The appeal ought to have been filed within the period of limitation prescribed by law and which commences from the date of communication of the initial order. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition, that they have issued a Show Cause Notice, called for certain documents and equally taken on record a written explanation and reply to the charges or allegations in the Show Cause Notice, then, it was incumbent upon it have given a complete opportunity to a party like the petitioner of making oral submissions by relying on the record. This was possible only at a personal hearing. Thereafter, the Adjudicating Officer should have dealt with all the materials and passed a reasoned order, either upholding the demand or allegations in the Show Cause Notice or dropping the proceedings altogether. If this is how normally an adjudication is understood and this process is followed throughout, then, a shortcut or short-shrift cannot be justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds and make detailed submissions. Thereafter, a reasoned order reflecting due application of mind by the respondents should be passed. It is only thereafter that the sums can be recovered and subject to all the legal rights of the petitioners being intact. Once we set aside the impugned communications, then, it is not necessary to decide the other issue as to whether the appeal of the petitioners could have been entertained by the Appellate Authority or not. The Appellate Authority's order also does not stand because it merely confirms the impugned communications. 12. Once the writ petition succeeds in the above terms, then, all that we clarify is that our order does not mean that we have concluded any factual matter, or issues, or co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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