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2015 (11) TMI 1463 - HC - CustomsEx-parte decision - opportunity of hearing was not provided - gross violation of principles of natural justice - Finalization of provisional assessment - availment of Customs Duty Exemption on the basis of forged project implementing authority certificates - Held that:- Since the petitioner disputes the very service of notice with regard to hearing of the case as well as the failure on the part of the authority to afford an opportunity of personal hearing and the learned standing counsel appearing for the respondent, on the other hand pointed out the absence of the petitioner and his counsel on the date of hearing, this court is inclined to direct the petitioner to file an appeal under Section 129(A)(1) of the Customs Act, 1962 before the authority namely, Special Bench of the Customs, Excise and Service Tax Appellate Tribunal at New Delhi, within a period of three weeks from the date of receipt of a copy of this order. - Petition disposed of.
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