2009 (3) TMI 152

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....ent. [Order per : T.S. Thakur, C.J. (Oral)].- A Division Bench of this Court disposed of Civil Writ Petition No. 16037 of 2008 by an order dated 22-9-2008 with the direction that the Commissioner of Customs, Nhava Sheva, shall finalize within a period of two months the parameters to be applied for assessing the value of the imported goods for purposes of payment of customs duty. The assessment ....

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....that the while making the said orders, the assessing authority has not either issued any notice to the petitioner or afforded to it any opportunity of being heard in the matter. 2. When the matter came up before us on 26-2-2009 for hearing, we had directed Shri Ghuman, learned counsel for the respondents to secure the relevant record pertaining to the assessment orders in question and in partic....

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....ed order is in that view wholly unsustainable no matter the same is otherwise appealable before the prescribed authority. It is fairly well settled that even when an alternative remedy is available against an order, a Writ Court can interfere where the same is made in violation of the principles of natural justice or where the statute on the basis whereof the order is made, is itself under II chal....

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....e impugned order being made available to the petitioner. He has, therefore, handed over a copy of the communication referred to in the assessment order to Shri Bansal, counsel appearing for the petitioner in the open Court today which contains the parameters in question. 5. In the result, we allow this writ petition, quash the impugned order Annexure P-6 (collectively.) dated 7-2-2009, passed b....