2022 (11) TMI 113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R 1. The grievance in the present writ petition is that final assessment orders have been passed by the Customs authorities in respect of Bills of Entry submitted by the Petitioner without following the mandatory provisions of the Customs Act, 1962 and the relevant Regulations which require compliance of the principles of natural justice and importantly, for the authority to pass a reasoned order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6 sub-Regulation (3) specifically provide for passing of a speaking order after following of principles of natural justice. 3. Issue formal notice for 18th April, 2022. 4. Mr. Radheyshyam Chimanka, Senior Standing Counsel appears and waives notice on behalf of Opposite Party Nos.2 to 5. Four extra copies of the writ petitions be served on him within three working days. 5. Let an additional c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DINI. By the said communication, the Assistant Commissioner, Dhamra Customs Division, Dhamra informed the Petitioner that the aforementioned Bill of Entry had been "assessed finally" and it was determined that there was a short payment of Rs.35,54,251/- in respect of excess bunkers/stores consumed during the coastal voyage of the said vessel. 6. Mr. Modh refers to the Regulation 6 (3) of the Cust....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s that the Petitioner has a remedy by way of an appeal. 9. Mr. Modh refers to the decision in M/s. Zuari Agro Chemicals Ltd. V. Union of India 2014 (307) ELT 874 (Bom) and submits that where the authority in question does not pass a reasoned order then the aggrieved party cannot be relegated to an appellate remedy. He submits that without reasons being provided in the order under appeal, the appe....