TaxTMI 
TaxTMI 
1996 (6) TMI 89
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.... Section 124 of the Customs Act should be liable to be set aside, although I am aware that the final order passed in the said proceedings is open to be challenged in appeal. 2.It is not in dispute that on 15th November, 1995, a learned Single Judge of this Court disposed of a writ application, being Writ Petition No. 1971 of 1995, by passing the following order : "The petitioner shall file its r....
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.... adjudication proceedings under Section 124 of the Customs Act was so passed on 8th September, 1995 and the same was despatched to the writ petitioner for service of the said order on 16th November, 1995. It is not in dispute that no opportunity of hearing was at all given to the writ petitioner. It is now well-settled that even if there is a provision for filing of appeal against the final order ....
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....Authority an opportunity of hearing was given to the writ petitioner which was not availed by it. Even assuming that the writ petitioner in spite of direction did not submit its reply to the show cause notice, even then under the provisions of the Customs Act, before passing final order in the said adjudication proceedings, the Respondents ought to have given an opportunity of hearing to the writ ....