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High Court overturns Customs order due to procedural violations, directs re-assessment and petitioner appearance. The High Court found a violation of natural justice principles in the adjudication process concerning an order-in-original by the Commissioner of Customs. ...
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High Court overturns Customs order due to procedural violations, directs re-assessment and petitioner appearance.
The High Court found a violation of natural justice principles in the adjudication process concerning an order-in-original by the Commissioner of Customs. The Court set aside the impugned order and directed the petitioner to appear before the Assessing Officer with supporting documents. Failure to attend would result in the order being upheld. The Assessing Authority was instructed to issue a new assessment order after hearing the petitioner and reviewing all documents within a specified timeframe. The writ petition was granted, and related petitions were closed without costs.
Issues: Violation of principles of natural justice in the adjudication process.
In this case, the petitioner challenged an order-in-original passed by the Commissioner of Customs, Central Excise & Service Tax, primarily on the ground of violation of principles of natural justice. The documents relied upon by the adjudicating authority were furnished to the petitioner after a significant delay, and a notice of hearing was issued for adjudication. However, the petitioner's counsel requested an adjournment due to the senior counsel's vacation, which was not communicated properly. Despite the request, the respondent proceeded to pass the impugned order after a considerable delay, without conveying the rejection of the adjournment request to the petitioner. The High Court noted that a personal hearing, especially when specifically sought for, is essential in line with the principles of natural justice. The Court found a breach of natural justice principles in the matter and set aside the impugned order.
The High Court directed the petitioner to appear before the Assessing Officer along with all supporting documents. It was emphasized that attendance on the specified date was crucial, failing which the impugned order would stand reiterated. The Assessing Authority was instructed to pass a fresh order of assessment after hearing the petitioner and considering all documents by a specified deadline. The writ petition was allowed, and connected miscellaneous petitions were closed without any costs being imposed.
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