2021 (12) TMI 1346

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....OF 2021 (T-CUS) - -<br>Customs<br>HON&#39;BLE MR.JUSTICE S.R.KRISHNA KUMAR FOR THE APPELLANT : SRI KIRAN S.JAVALI, SENIOR ADVOCATE FOR FOR THE RESPONDENT : SRI JEEVAN J.NEERALGI, ADVOCATE ORDER In this petition, the petitioners have sought for the following reliefs: "(a) Issue a Writ of certiorari quashing the Order-in- Appeals dated 05.10.2021 bearing Nos.(a) A- 429/2021 in a....

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....ial on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the documents produced by the petitioners, learned Senior counsel for the petitioners invites my attention to the impugned Assessment Orders at Annexures-A, A1 and A2 in order to point out that a perusal of the same will indicate that the appellate authority has refused to provide/afford ....

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....iven before passing the impugned orders, to say the least, this approach of respondent No.2 - Appellate Authority is clearly opposed and contrary to the principles of natural justice and the impugned order deserves to be quashed on this ground alone. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Order-in-Appeal Nos.429/2021, 430/202....