TaxTMI 
TaxTMI 
2011 (8) TMI 1243
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....R 1. 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 communications issued to them by the Assistant Commissioner Customs (Preventive) Alibag Division (Exhibits A1 to A3) by which they have been informed that the Deputy Commissioner of Customs, who was nominated b....
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....d 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 the order. That being an admitted position on which there is no dispute, we are of the view that a fit and proper case for t....
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.... 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. We are, therefore, of the view that the impugned communications at Exhibits A1 to A3 and the consequent assessment orders, have to be set aside and a direction would have to be issued to the Deputy Commissioner of Customs to pass....