2024 (4) TMI 974

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.... Appellant Shri Harendra Singh Pal , AC ( AR ) for the Respondent ORDER Brief relevant facts, as could be gathered from the record/orders of lower authorities, are that the appellant imported goods from its related supplier and for clearance, filed 52 bills of entry, which were assessed provisionally requiring payment of 1% of EDD. It appears that the said bills of entry came to be finali....

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....us clearly barred by limitation in terms of section 27(1) ibid. It appears that an appeal was filed before the first apply authority challenging the above rejection order primarily urging that the finalisation of the bills of entry was never communicated to the appellant, but however, the same was intimated to the appellant vide communication dated 27.01.2020; considering that date as the finalisa....

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....from the order in original dated 10.03.2021 that nowhere has the original authority mentioned the date of finalisation of the bills of entry, although he has only mentioned that the finalisation was made before July 2019. Further, in the communication dated 27.01.2020 again, the deputy commissioner while intimating about the finalisation of the bills of entry, has asked the appellant to approach r....

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.... the said Order in Original, I find that the authority passing the order has nowhere indicated about providing an opportunity of being heard, before passing the said order. Even this therefore appears to be an order passed by violating the principles of natural justice. It is thus not only the order appears to have passed in strict conformity with the established principles of law, but even the co....