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2019 (1) TMI 2000 - HC - CustomsViolation of principles of natural justice - non-service of notice at proper address - over-invoicing of consignments of garments to claim fraudulent and ineligible drawbacks - HELD THAT:- In the interest of justice, the petitioners should urge all grounds available to them, including the issue of lack of opportunity and all grounds relating to that, in the appeal to the Commissioner. In case the appeals are filed within three weeks from today, the same shall be heard on merits and shall not be dismissed on the ground of limitation. Furthermore, the Court is of the opinion that in the peculiar circumstances of the case, the requirement of pre-deposit of 7.5% of the sum demanded should be entirely waived and not insisted upon. In other words, the appeals to the Commissioner shall be heard on the merits; the requirement of depositing the amounts shall stand waived. Petition disposed off.
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