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2018 (10) TMI 1959 - HC - CustomsPrinciples of Natural Justice - enhancing of value of imported goods from that declared in the bills of entry - grievance of the petitioner is that the impugned order dated 20th August, 2018 has been passed without having followed the principles of natural justice i.e. as in the absence of issuing any show cause notice or granting any hearing to the petitioners - violation of principles of natural justice - HELD THAT:- The revenue very fairly concedes that the impugned order dated 20th August, 2018 is not sustainable in law as the principles of natural justice have to be followed while finalising a provisional assessed bills of entry as in this case. In fact it has been so held by this Court in ZUARI AGRO CHEMICALS LIMITED VERSUS UNION OF INDIA AND OTHERS [2014 (2) TMI 552 - BOMBAY HIGH COURT], M/S. TITANIUM TEN ENTERPRISE PRIVATE LTD. VERSUS UNION OF INDIA, MEMBER (CUSTOMS) , CENTRAL BOARD OF EXCISE & CUSTOMS, COMMISSIONER OF CUSTOMS (IMPORTS) , JNCH, THE DEPUTY COMMISSIONER OF CUSTOMS IMPORTS [2017 (11) TMI 259 - BOMBAY HIGH COURT], BALAJI IMPEX VERSUS UNION OF INDIA & OTHERS [2011 (7) TMI 291 - BOMBAY HIGH COURT]. The impugned order dated 20th August, 2018 is quashed and set aside. The respondents would finalise the three bills of entry, two of them dated 9th February, 2018 and one dated 9th March, 2018, which are the subject matter of this petition after following the principles of natural justice i.e. issuing a show cause notice, hearing the petitioner and passing a speaking order - Petition disposed off.
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