2011 (8) TMI 941

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egal, for the Petitioner. S/Shri Pradeep S. Jetly with Jitendra B. Mishra, for the Respondent. [Order]. -  P.C. : Rule, by consent returnable forthwith. With the consent of Counsel and at their request the Petition is taken up for hearing and final disposal. 2. The Petitioners are aggrieved by a communication issued to them by the Assistant Commissioner Customs (Preventive) A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Respondents urged that the Petitioners should be relegated to the remedy of filing an appeal against the orders passed by the Deputy Commissioner finalizing the assessments. During the course of the hearing, it has been stated before the Court by Counsel appearing on behalf of the Respondents that the Petitioners were not afforded an opportunity of being heard by the authority which passed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....acklog of matters, that would afford no justification for the department not to comply with fundamental principles of natural justice. Efficiency in the disposal of quasi judicial proceedings is important but, that cannot be at the cost of overriding fundamental principles known to the law of the land. 5. We are, therefore, of the view that the impugned communication at Exhibit E and the c....