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of <h1>Duty drawback recovery order challenged for alleged lack of hearing; ex parte order upheld, writ refused, appeal allowed within deadline.</h1> An assessee challenged an ex parte Order-in-Original directing recovery of duty drawback as violating natural justice. The HC held that no breach occurred ... Validity of an ex parte order - violation of principles of natural justice - demanding recovery of duty drawback - adequate hearing opportunities - HELD THAT:- This Court, in view of the fact that the petitioner chose not to attend the personal hearing dates afforded by the respondent on three occasions and the petitioner, having not submitted the documents, despite specific request having been made by the petitioner through one of their emails seeking time to furnish those documents, this Court is not inclined to interfere with the impugned Order-in-Original, as, in the opinion of this Court, principles of natural justice has not been violated by the respondent. However, this Court, in the interest of justice, to enable the petitioner to seek alternate statutory remedy, is inclined to direct the petitioner to file an Appeal against the impugned order before the Commissioner of Customs (Appeals), the Competent Authority, to challenge the impugned Order-in- Original within a time frame to be fixed by this Court, that too, because, the petitioner is having the benefit of an interim stay of the operation of the impugned Order-in-Original in this Writ Petition till date. This Writ Petition is disposed of. Issues: Whether the Order-in-Original dated 12.06.2024 confirming recovery of duty drawback and imposing penalty violates principles of natural justice thereby warranting interference by the writ jurisdiction.Analysis: The petitioner did not attend three personal hearing dates despite notices and, although requesting time by email to produce documents, did not furnish the Bank Realisation Certificates and related documents to the respondent. The respondent contends that three opportunities for personal hearing were afforded and the petitioner did not appear on those dates. The petitioner also has an alternate statutory remedy of filing an appeal before the Commissioner of Customs (Appeals). In these circumstances, the impugned Order-in-Original was examined with focus on whether denial of natural justice occurred; the factual record shows non-attendance and non-submission of documents by the petitioner and availability of an appellate remedy.Conclusion: The challenge to the impugned Order-in-Original on grounds of violation of principles of natural justice is rejected; the decision is against the assessee. The writ petition is disposed of by directing the petitioner to file an appeal before the Commissioner of Customs (Appeals) with the necessary pre-deposit within 30 days and the Commissioner of Customs (Appeals) to decide the appeal on merits within six months; meanwhile no coercive steps shall be taken for execution of the impugned order.
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