1991 (9) TMI 92

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....l for the records and to quash the order of the second respondent in S. 30/824/79/ACC, dated 18-5-1983 and consequently direct the second respondent not to enforce the same. The Writ Petition No. 8055 of 1983 has been filed seeking for a writ of certiorari to call for and to quash the proceedings No. S. 30/824/79/ACC, dated 23-9-1980. 2.The order impugned in the Writ Petition No. 8054/83 is in ....

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....again confirmed the demand earlier made. Aggrieved against the said proceedings and consequential steps taken, the above writ petitions have been filed. 4.The petitioners in paragraph 11 of the affidavit has contended as follows :- "The Assistant Collector, referred to the order of the Appellate Collector, in his order dated 23-9-1980 but passed the same order as the one which was passed by ....

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....ether any opportunity has been given or not, but at the same time the learned counsel would state that on the basis of the order dated 23-9-1980 there is no indication of the Assistant Collector of Customs, having given any such opportunity to the writ petitioners. It is in the light of the said position the plea of the petitioner that without giving any opportunity to the petitioner the Assistant....