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TMI Blog2017 (8) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order, resulting in violation of principles of natural justice - Identical issue has been decided by this Court in R.V. General Trading v. Union of India, [2016 (9) TMI 673 - PUNJAB & HARYANA HIGH COURT], wherein in the absence of affording an appropriate opportunity of hearing, the impugned order was set aside and the matter was remitted back to the competent authority for fresh consideration - appeal allowed by way of remand. - C.W.P. Nos. 12788, 10555, 12879-12895, 13205, 13207-13210 of 2017 - - - Dated:- 28-8-2017 - Ajay Kumar Mittal and Amit Rawal, JJ. Shri Saurabh Kapoor, Advocate, for the Petitioner. Shri Sourabh Goel and Ishpuneet Singh, Senior Panel Counsels, for the Respondent. ORDER This order shall dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act before the respondents which was granted on 16-12-2015. Bill of entry dated 8-12-2014 was issued for clearance of impugned goods. The petitioner accordingly declared the value and description as per invoice supplied by the overseas supplier. At the time of filling of the bill of entry, the petitioner had declared the Customs Duty in terms of the duty calculated as per the Tariff. During the course of assessment of the bill of entry, a query was raised by the appraisement staff in respect of undervaluation of the goods which was replied to by the petitioner and it was requested that the doubts of the undervaluation of goods may be communicated to it in writing. The bill of entry was thereafter processed provisionally under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the written statement that the present petition is not maintainable as alternative efficacious remedies are available to the petitioner under the provisions of the Act. The petitioner itself in its letters dated 25-12-2014, 26-12-2014 and 15-7-2015 had requested for passing of a speaking order under Section 17(5) of the Act to file an appeal before Commissioner (Appeals) under Section 128 of the Act. It has been further stated that the classification had not been changed/rejected and, thus, there was no requirement of issuance of show cause notice/personal hearing for the same. As regards custom duty, the transaction value was duly rejected by issuance of notice through the Electronic Data Interface System. On these premises, prayer for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the petitioner had purchased the above mentioned goods from M/s. Red Falcon Building Material at Container Freight Station, Dhandarikalan, Ludhiana which were cleared provisionally. Further, the assessment had been finalized against the petitioner, without affording an opportunity of personal hearing and issuance of show cause notice under Section 28 of the Act. The petitioner vide letters dated 19-1-2015 and 18-3-2015 raised a protest on the enhanced duty and requested that upon finalization of the bill of entry a show cause notice may be issued to it. Respondent No. 2 did not adjudicate the matter for a long time. No opportunity of hearing was given to the petitioner. On 28-2-2017, the impugned order was passed rejecting the declared c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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