2014 (10) TMI 509

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.... Mathew Nellimoottil, SC JUDGMENT   This writ petition is filed by an Authorised Courier under the provisions of Courier Imports and Exports (Clearance) Regulations, 1998, for transacting business through the Cochin International Airport, Nedumbassery. The petitioner approached this court aggrieved by an order passed by the Commissioner of Customs by Ext.P6. As per Ext.P6 order, peti....

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....the authority initiated the action has disagreement with the report of the enquiry officer. It is open to such authority to take a different view if facts and circumstances warrant. The Commissioner of Customs, by an elaborate order passed in Ext.P6, differed with the views and finding of the facts entered by the enquiry officer and came to a different conclusion and based on that the impugned ord....

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....ons, any adverse finding must be communicated to the affected parties before a decision is finally taken in the matter. The power that may be available to the Commissioner of Customs to take a different view cannot take away the right of the affected parties. It is even without reference to any regulations or statutes, this right as a natural right is available to any affected parties. A contrary ....