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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Customs Violated Due Process in Assessments, Court Orders Hearing Before Finalization</h1> The court held that the Deputy Commissioner of Customs violated natural justice principles by finalizing provisional assessments without a hearing or ... - Issues involved: Lack of hearing, absence of speaking order, violation of natural justice in finalization of provisional assessments by Deputy Commissioner of Customs.Summary:The Petitioners challenged communications from Assistant Commissioner Customs informing them of finalization of provisional assessments by Deputy Commissioner without a hearing or speaking order, violating natural justice principles. Respondents suggested filing an appeal, but admitted lack of hearing. Court held failure to comply with natural justice principles, citing Automotive Tyre Manufactures Asson v. Designated Authority, emphasizing the importance of due process. Orders at issue were set aside, directing Deputy Commissioner to finalize assessments after providing a hearing to Petitioners. Petitioners to appear before Customs authorities with court order for expeditious assessment finalization. Rule made absolute with no costs.

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