https://www.taxtmi.com/caselaws?id=212069 The court found that the lack of a hearing and non-compliance with natural justice principles in finalizing provisional assessments by the Deputy Commissioner of Customs constituted a breach of natural justice. Relying on the precedent set in Automotive Tyre Manufactures Asson. v. Designated Authority, the court emphasized the importance of a personal hearing for a fair decision-making process. The court set aside the impugned communications and assessment orders, directing a fresh hearing for the petitioners and ensuring compliance with natural justice principles. The Deputy Commissioner of Customs was instructed to expedite the assessment process while upholding the petitioners' right to be heard. en-us Tue, 11 Oct 2011 00:00:00 +0530 Thu, 12 Apr 2012 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212069 The court found that the lack of a hearing and non-compliance with natural justice principles in finalizing provisional assessments by the Deputy Commissioner of Customs constituted a breach of natural justice. Relying on the precedent set in Automotive Tyre Manufactures Asson. v. Designated Authority, the court emphasized the importance of a personal hearing for a fair decision-making process. The court set aside the impugned communications and assessment orders, directing a fresh hearing for the petitioners and ensuring compliance with natural justice principles. The Deputy Commissioner of Customs was instructed to expedite the assessment process while upholding the petitioners' right to be heard. Case-Laws Customs Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212069