Home Case Index All Cases Customs Customs + HC Customs - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1152 - HC - CustomsPrinciples of Natural Justice - scope of SCN - whether the non-extension of a further opportunity of hearing to the petitioner, after the time prescribed in the SCN for submitting the reply, would vitiate Ext.P10 order, on the ground of violation of the rules of natural justice? - Held that: - it was the petitioner who sought for a waiver of the SCN, thereby leaving the issue to be decided by the Commissioner of Customs on any legal grounds available, including grounds that were not specifically enumerated in the SCN that was subsequently served on the petitioner. Under such circumstances, the petitioner cannot be heard to contend that the department had confirmed the demand against it, or found against it on grounds which were not specifically put to them, through a SCN - the SCN limited the powers of the adjudicating authority and did not affect any of the rights of the petitioner - the mere non-extension of a subsequent hearing, prior to the passing of Ext.P10 order, cannot be said to have worked to the prejudice of the petitioner - the challenge in the writ petition against Ext.P10 order cannot be legally sustained. Inasmuch as the petitioner's challenge against Ext.P10 order in this writ petition was premised on the alleged violation of the rules of natural justice, and I have specifically found that there was no violation of the rules of natural justice occasioned while passing Ext.P10 order, the appellate tribunal, while deciding the matter on merits, shall not remand the matter to the Commissioner of Customs solely on the said ground - petition dismissed - decided against petitioner.
|