https://www.taxtmi.com/caselaws?id=187167 The court held that the Deputy Commissioner of Customs violated natural justice principles by finalizing provisional assessments without a hearing or speaking order. Citing precedent, the court emphasized the importance of due process and set aside the orders in question. The Deputy Commissioner was directed to provide a hearing to the Petitioners before finalizing assessments, with the Petitioners required to appear before Customs authorities with the court order for expedited finalization. The rule was made absolute with no costs. en-us Mon, 01 Aug 2011 00:00:00 +0530 Wed, 12 Oct 2016 15:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187167 The court held that the Deputy Commissioner of Customs violated natural justice principles by finalizing provisional assessments without a hearing or speaking order. Citing precedent, the court emphasized the importance of due process and set aside the orders in question. The Deputy Commissioner was directed to provide a hearing to the Petitioners before finalizing assessments, with the Petitioners required to appear before Customs authorities with the court order for expedited finalization. The rule was made absolute with no costs. Case-Laws Customs Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187167