TaxTMI 
TaxTMI 
2015 (1) TMI 70
X X X X Extracts X X X X
X X X X Extracts X X X X
....s arising in the following circumstances. 2. The Petitioners do not dispute that during the course of the business it imported certain materials and that was during the years 2005-2006, 2006-2007, 2007-2008. The Bills of Entry were filed with the Department of Customs and the case of the Petitioners is that it paid the customs duty at the prevailing rates and in terms of the provisional assessment. The Bills of Entry were pending for 3 to 5 years. The claim of the Petitioners is that two show cause notices dated 22nd February, 2010 and 4th March, 2010 were issued and on receipt of which a Reply was send by letters at Annexures 'D' and 'E'. 3. The Petitioners are complaining that the assessments were finalized during the ye....
X X X X Extracts X X X X
X X X X Extracts X X X X
....idered and decided therein, Therefore, the Writ Petition be not entertained and dismissed. 6. After hearing both sides and findings that the Writ Petition is pending in this Court from 25th November, 2013, now, no useful purpose would be served by relegating the Petitioners to a remedy and which may be barred by limitation. In the given facts and circumstances and when there is no denial that the hearing was not given to the Petitioners as is clear from the statements made in Affidavit-in-Reply, that we are inclined to exercise writ jurisdiction. 7. The tenor of the orders passed by this Court in such matters is that an adjudication is serious exercise and business. It cannot be concluded light heartedly, casually and hastily. Merely beca....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n and dispose it off by the following order: i) In the event, the Petitioners deposit a sum of Rs. 5 Crores with the Respondents within a period of eight weeks from the date of receipt of a copy of this order, the Petitioners shall be given a personal hearing and thereafter a reasoned order shall be passed and duly communicated to the Petitioners. The opportunity of oral/personal hearing shall be given to the Petitioners after a notice in that behalf is duly send to the Petitioners' registered office. The Petitioners shall make arrangement and appear at such hearing and thereafter, the authority will pass a reasoned order. ii) However, this opportunity given to the Petitioners years after the demand was raised cannot be unconditional.....