https://www.taxtmi.com/caselaws?id=212340 The court held that the Deputy Commissioner of Customs violated the principles of natural justice by finalizing provisional assessments without affording the Petitioners a hearing. Citing the importance of a personal hearing, the court set aside the communication and assessment orders, directing the Deputy Commissioner to issue fresh orders after providing the Petitioners with a hearing. Emphasizing the need to uphold legal principles, the court ruled in favor of the Petitioners, instructing them to participate in the assessment finalization process in accordance with the law and natural justice. The court made the rule absolute and did not award costs to either party. en-us Mon, 01 Aug 2011 00:00:00 +0530 Sat, 25 Feb 2012 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212340 The court held that the Deputy Commissioner of Customs violated the principles of natural justice by finalizing provisional assessments without affording the Petitioners a hearing. Citing the importance of a personal hearing, the court set aside the communication and assessment orders, directing the Deputy Commissioner to issue fresh orders after providing the Petitioners with a hearing. Emphasizing the need to uphold legal principles, the court ruled in favor of the Petitioners, instructing them to participate in the assessment finalization process in accordance with the law and natural justice. The court made the rule absolute and did not award costs to either party. Case-Laws Service Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212340