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2015 (10) TMI 605 - HC - CustomsDispute of personal hearing before Final Assessment - Petition filed on principles of natural injustice - Petitioner contends that a demand should precede a final assessment or any show cause notice is issued – Further contends that principles of natural justice have been violated and opportunity of being heard to the Petitioner must be given - Petitioner appeals the quashing and setting aside the impugned communications – Respondents contend that there is no merit in the Writ Petition – Further holds that bill of entry was filed and provisional assessment was made – Bond was executed demanding the differential duty and SCN was issued thereafter the assessment was finalised based on the documents available. Held That:- It is evident that neither there is any record of personal hearing nor there is a further record of a finalisation of the assessment and its communication to the Petitioner - Writ Petition succeeds and demand notice is quashed and set aside clarifying that in the event an order is passed in pursuance of SCN and after hearing the Petitioner, the Revenue can proceed to recover the tax or amounts due – Decided in favour of the Petitioner.
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