2018 (8) TMI 1324

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..... SIVAGNANAM, J. For Petitioner : Mr.A.Thiyagarajan For Respondent : Mr.Venkatesh, Government Advocate ORDER Heard A.Thiyagarajan, learned counsel for the petitioner and Mr.Venkatesh, learned Government Advocate appearing on behalf of the respondent. 2. The petitioner is a Government of India Company carrying on business in Gold, Silver bullion, Iron and Steel etc. In this writ peti....

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....nappan Company Private Limited is not a registered dealer in Tamil Nadu but registered dealer in Pondicherry State. 4. The respondent sought clarification from the petitioner with reference to the records of the High Sea sales effected for the turnover mentioned therein. The petitioner submitted a reply dated 19.04.2006. While the reply was pending consideration, second notice dated 02.02.2007 ....

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....efore the Customs and Central Excise Settlement Commission, wherein the transaction pertaining to High Sea Sales has been admitted and liability towards Customs Duty was also admitted. In spite of placing all these records, the respondent without affording an opportunity of personal hearing, has doubted the very genuineness of the High Sea Sales transaction and confirmed the proposal notice and pa....

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....ication done on the documents which are in possession of the respondent has not been disclosed. Thus, it is clear that the impugned assessment order has been passed in total violation of the Principles of Natural Justice. 8. Accordingly, the writ petition is allowed, the impugned order is set aside and the matter is remanded to the respondent for fresh decision. The respondent is directed to di....