2019 (7) TMI 1308

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..... mand / Show-cause Notice or notices of hearing which preceded the impugned order were ever served upon the petitioner - HELD THAT:- In the facts of this case, no occasion can arise to relegate the petitioner to adopt the alternative remedy of statutory appeal. This as the decision making process leading to the impugned order dated 7th June, 2017 was bad. Therefore, the impugned order dated 7th Jun .....

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..... respondent no.3 Deputy Commissioner of Customs and the consequent alert Notice. The impugned order dated 7th June, 2017 denied the benefit of Notification No.47/02 dated 22nd April, 2002 for not having fulfilled the export obligations in respect of the goods imported without payment of duty. The consequent alert Notice prohibited the petitioners from exporting and / or importing the goods from .....

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..... served upon the petitioner. 4. In the above circumstances, the petitioners pray that the impugned order be set aside and the matter be restored to the respondent no.3 for passing a fresh order after following the principles of natural justice. 5. Mr. Jetly, learned Counsel appearing for the respondents does not dispute the aforesaid position on facts. 6. In the above vie .....

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