9911796707
TMI Blog2017 (10) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... from M/s Sanex International PTE Ltd. & Sunagro PTE., Singapore at Container Freight Station, Dhandari Kalan, Ludhiana, which were cleared provisionally. However, the assessment had been finalised against the petitioner, without affording an opportunity of personal hearing and issuance of show cause notice under Section 28 of the Act - No opportunity of hearing was given to the petitioner. Neither any show cause notice under the provisions of the Act was issued nor any opportunity of hearing was given to the petitioner before passing the impugned order, resulting in violation of principles of natural justice - similar issue decided in the case of R.V. General Trading Vs. Union of India [2016 (9) TMI 673 - PUNJAB & HARYANA HIGH COURT], w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business activities in Punjab. It is engaged in the import and trading of Heavy Melting Scrap falling under chapter heading 7204 of Custom Tariff Act, 1975. The said goods are freely importable as per Indian Tariff Code (ITC) HS. During the course of business, the petitioner purchased four consignments of Heavy Melting Scrap from M/s Sanex International PTE Ltd. Sunagro PTE Ltd., Singapore, vide invoices dated 31.07.2012, 03.10.2012 and 08.10.2012. On the basis of the above import documents, the petitioner made a request for opening of the bill of entry under Section 46 of the Act before the respondents which was granted on 16.10.2012 and 17.11.2012. Bills of entry dated 16.10.2012 and 17.11.2012 were issued for clearance of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption of the goods may not be changed for the purpose of finalisation of the assessment. The petitioner through its counsel vide letter dated 15.01.2016 objected to the stand of respondent No.2 and made interim reply, rebutting the stand of the respondent. In addition, the petitioner also requested that respondent may issue show cause notice before adjudication of the case. The petitioner was again served with the letter dated 03.02.2016, directing it to show cause as to why the assessment should not be finalized. However, the respondent never chose to issue any notice under Section 28 of the Act to the petitioner or afford an opportunity of personal hearing to it for adjudication of the case. Vide letter dated 15.02.2016, the petitioner ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter dated 15.01.2016, the petitioner raised the objection on the proposed classification by submitting its detailed representation which was duly considered and the impugned bills of entries were finalized by issuance of an order in original. On these premises, prayer for dismissal of the petition has been made. 4. We have heard learned counsel for the parties. 5. Learned counsel for the petitioner referred to Section 122A of the Act to urge that the adjudicating authority is mandated there under to give an opportunity of being heard to a party in any proceeding under this chapter or any other provision of the Act if the party so desires. 6. Section 122A of the Act reads thus:- 122A: Adjudication Procedure : (1) The adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal file, verification of invoices issued by it after sale of the goods and afford an opportunity of personal hearing before adjudication of the case. Respondent No.2 without adhering to the submissions made by the petitioner vide letter dated 15.02.2016 rejected the declaration made by it. No opportunity of hearing was given to the petitioner. 9. After perusing the averments made in the petition and hearing learned counsel for the parties, we find that neither any show cause notice under the provisions of the Act was issued nor any opportunity of hearing was given to the petitioner before passing the impugned order, resulting in violation of principles of natural justice. Identical issue has been decided by this Court in R.V. Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X
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