2021 (11) TMI 1064

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....esh Pathak for the petitioner Mr. J. B. Mishra with Ms. Maya Mujumdar and Ms. Kavita Singh for the respondent ORDER WP No. 7885 of 2021: 1. Order dated 30th March 2021 passed by the Joint Commissioner of Customs, Precious Cargo Customs Clearance Centre, APSC, ACC, Mumbai-III under section 28 of the Customs Act, 1962 (hereafter "the Act", for short) is under challenge in this writ petit....

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....e petitioners to raise the point of jurisdiction for the first time before this Court after the final order has been passed in the proceedings. 4. Insofar as the ground of breach of principles of natural justice is concerned, it is not a case where the petitioners were never afforded an opportunity of hearing. From para 9 (nine) of the writ petition, we find that notice was issued to the petiti....