2025 (9) TMI 689

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.... Bharucha a/w Mr. Satyaprakash Sharma,. P.C.:- 1. Heard the learned counsel for the parties. 2. The challenge in this Petition is to the order dated 04 November 2022, passed by the Commissioner of Customs, imposing some penalties upon the Petitioner. 3. The Petitioner, by making the bald averment in the grounds that the Petitioner has no alternate or efficacious remedy except for filin....

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....there is a violation of the principles of natural justice. The learned counsel submitted that the Petitioner's New Bombay office was closed, and operations were shifted to the Delhi office. The learned counsel admitted that this change was not intimated to the Respondents, though he submitted that this change was intimated to all other authorities. 8. Mrs. Bharucha states that this was a matter....

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....pparent. In a case where such a violation must be established based on an appreciation of factual aspects, normally, there is no good reason why a Petition should be entertained when, in fact, all such matters can be effectively considered by the Appellate Authority. 11. In the case of Oberoi Constructions Limited V/s. Union of India And Ors., Writ Petition (L) No. 33260 of 2023, we have referr....