9911796707
TMI Blog2025 (2) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is that though the SCN is of 2019, a proper personal hearing was conducted only on 25th September, 2024 - violation of principles of natural justice - HELD THAT:- The grounds which have been raised in the present writ petition can always be raised before the Appellate Authority as per the Act. The Court is of the opinion that this is not an extraordinary case for exercise of writ jurisdictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 22nd October, 2019 in respect of exports made through ICD Tughlakabad, New Delhi as part of a common investigation. However, the Petitioner submits that he had not received the same. He further submits that he became aware of the SCN only upon receiving the personal hearing notice dated 16th October, 2023. The Petitioner submits that he, thereafter, made multiple requests to the Respondent-De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, and the impugned order in original has been passed without considering the same. 8. Relying on the above said submissions, Mr. Prem Ranjan, the ld. Counsel for the Petitioner submits that the impugned order is defective as - (i) there is substantial delay in adjudication; (ii) the SCN and the RUDs were not provided at the first instance; (iii) no proper opportunity was given for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appellate remedy raising grounds as set out above. 12. The grounds which have been raised in the present writ petition can always be raised before the Appellate Authority as per the Act. 13. Ld. Counsel for the Petitioner submits that the same would be a futile exercise because if the Petitioner succeeds, the matter would have to be again remanded back by the Appellate Authority. 14. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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