Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
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The HC dismissed the writ petition filed by the petitioners challenging adjudicatory proceedings and alleged violation of natural justice. The court found petitioners were served with show-cause notices, repeatedly responded, and repeatedly failed to attend rescheduled personal hearings; re-assignment to the incumbent commissioner who originally issued notices was held regular and was not challenged in time. Alleged incompetence of the Adjudicating/Proper Officer was rejected as an afterthought. Although the final order was communicated beyond the one-month guidance in the CBEC circular, paragraph 14.10 permits exceptional delay with file recording; respondents did not produce the file but the HC found explanations for delay in the order, and dismissed the petition.
The HC dismissed the writ petition filed by the petitioners challenging adjudicatory proceedings and alleged violation of natural justice. The court found petitioners were served with show-cause notices, repeatedly responded, and repeatedly failed to attend rescheduled personal hearings; re-assignment to the incumbent commissioner who originally issued notices was held regular and was not challenged in time. Alleged incompetence of the Adjudicating/Proper Officer was rejected as an afterthought. Although the final order was communicated beyond the one-month guidance in the CBEC circular, paragraph 14.10 permits exceptional delay with file recording; respondents did not produce the file but the HC found explanations for delay in the order, and dismissed the petition.
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