2022 (9) TMI 1301

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....ows, that the aforementioned impugned order was passed, based on an order dated 24.06.2020 passed by this Court. 3. The record shows, that the order dated 24.06.2020 was passed by a coordinate Bench in W.P.(C) 3714/2020. 4. A perusal of the order shows, that the grievance articulated by the petitioner before the coordinate Bench, in the earlier round, was that although the subject bills of entry had been provisionally assessed, the respondent/revenue had taken no steps to pass a final assessment order. 5. The period, with which we are concerned, spans between 2013 and 2016. 6. According to the respondent/revenue, this period concerns 103 bills of entry; out of which 8 bills of entry had been assessed finally. The respondent/reve....

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....n fact, given to the petitioner. 15. Mr Prem Ranjan Kumar, learned counsel for the petitioner, says that the petitioner has received no intimation with regard to the subject bills of entry being finally assessed. 16. What is of relevance here is, that the impugned order is dated 24.09.2020, whereas according to the counter-affidavit filed on behalf of the respondent/revenue, as noticed above, intimation was given to the petitioner only thereafter i.e., via the letter dated 04.11.2020. 17. Be that as it may, the principal grievance of the petitioner is, that the impugned order is bereft of reasons. 18. It is also contended by Mr Kumar, that there has been a complete violation of the principles of natural justice, as no show-cause....

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....erned authority while passing the impugned order, although erroneously, in the order dated 24.06.2020, passed by the coordinate Bench in W.P. (C) 3714/2020. 22. A careful perusal of the order would show that the Court only issued a direction that the respondent/revenue will finally assess the subject bills of entry, within six weeks. 22.1 There was no direction issued by the Court, that the requirements of law i.e., principles of natural justice would not have to be adhered to. 23. In our view, the impugned order cannot be sustained. 23.1 It is, accordingly, set aside. 24. The respondent/revenue will apply their mind afresh, and carry out de novo exercise of finally assessing the 95 bills of entry, which are the subject matte....