TMI Blog2024 (10) TMI 689X X X X Extracts X X X X 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 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 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 X X X X Extracts X X X X
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