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of <h1>Court quashes order for lack of procedural fairness, remits for speaking order. Petitioner granted personal hearing.</h1> <h3>M/s. M.L. Auto Enterprises Versus The Deputy Commissioner of Customs (UCC), Chennai</h3> M/s. M.L. Auto Enterprises Versus The Deputy Commissioner of Customs (UCC), Chennai - TMI Issues:Violation of procedural fairness in passing the impugned order without adequate opportunity for the petitioner to reply.Analysis:The petitioner received a Show Cause Notice with a fixed date for a hearing, which was the first date itself. The petitioner submitted an interim reply on 30.09.2021 and requested more time to respond. However, the respondent passed the impugned order without granting sufficient opportunity for the petitioner to reply fully. The petitioner later submitted a final reply on 11.10.2021, unaware of the impugned order.The impugned order was challenged as being contrary to Paragraph 14.3 of the Board Circular dated 10.03.2017. The Circular mandates giving a fair opportunity for a reply and holding at least three personal hearings with intervals for the noticee to be heard adequately. The respondent's immediate fixation of a personal hearing after issuing the notice without allowing sufficient time for the petitioner to respond indicated a mechanical approach in passing the order.The impugned order lacked a detailed discussion and appeared to be a mechanical decision. The judgment highlighted the respondent's failure to adhere to the Circular's guidelines, leading to the quashing of the order. The Court directed the matter to be remitted back to the respondent for a speaking order within four weeks, considering the petitioner's interim and final replies. The petitioner was also granted an opportunity for a personal hearing in compliance with procedural fairness.In conclusion, the Writ Petition was disposed of with the above directions, emphasizing the importance of procedural fairness and adherence to established guidelines in administrative decisions.
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