Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (10) TMI 689

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rnish a full bond and bank guarantee to secure 100 per cent of the differential duty. None of the emails or notices even referred to the provisions of Rule 6 (4) (C) of the CAROTAR Rules 2020. Accordingly, no opportunity was granted to the petitioner or its customs broker to submit their say on the proposal for submitting a full bond and bank guarantee. The principles of natural justice would require the party noticee to have a fair idea of the case it must meet. Petition disposed off. - M.S. SONAK JITENDRA JAIN, JJ. For the Petitioner : Dr Sujay Kantawala, a/w Mr Anupam Dighe, Ms Chandni Tanna, Mr Prathmesh Chavan i/b India Law Alliance,. For the Respondents : Mr S S Chandrashekhar, a/w Adv Megha Bajoria,. ORAL JUDGMENT (PER M.S. SONAK J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tially seeking some adjustments and accommodation, even the Managing Director appeared before the 2nd respondent. 6. The petitioner heard nothing further in the matter, but before the institution of this petition, the petitioner's custom broker informed the petitioner that on 05 August 2024 and 06 August 2024, the impugned conditions about furnishing bond and 100 per cent bank guarantee were imposed as a precondition for clearing the said goods. 7. On 21 September 2024, the petitioner's customs house agent responded to the query/conditions. The Delhi High Court's decision in the case of Ausil Corporation Pvt. Ltd. Vs. Union of India and Ors. Writ Petition (C) No. 10943 of 2024 was also relied on to support the contention that su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... principles of natural justice were complied with. 11. We have perused the emails and notices. No doubt, those emails and notices required the petitioner to produce some documents in connection with the two bills of entry. However, none of these emails or notices even hinted at any proposal requiring the petitioner to furnish a full bond and bank guarantee to secure 100 per cent of the differential duty. None of the emails or notices even referred to the provisions of Rule 6 (4) (C) of the CAROTAR Rules 2020. Accordingly, no opportunity was granted to the petitioner or its customs broker to submit their say on the proposal for submitting a full bond and bank guarantee. The principles of natural justice would require the party noticee to have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates