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2019 (6) TMI 754 - MADRAS HIGH COURTBenefit of exemption from basic customs duty - Sl.No.408A PF N/N.12/2012 -Customs dated 17.03.2012 - HELD THAT:- The refund application is in the prescribed form and there is no dispute or disagreement before this Court on this aspect of the matter. From the refund application which is in prescribed form, it comes to light that there is a provision of personal hearing and the writ petitioner has opted for personal hearing or in other words, the writ petitioner sought for personal hearing by answering in the affirmative to the query (vide column 12 in the prescribed form) as to whether personal hearing is required. Notwithstanding the aforesaid position, there is no mention about the personal hearing in the impugned order. There is nothing before this Court to demonstrate that an opportunity of personal hearing was afforded to the writ petitioner. Learned counsel for writ petitioner, on instructions, asserts that no personal hearing can be granted to the petitioner. This is recorded - Therefore, this case falls under the category of violation of 'Natural Justice Principles' (NJP). Petition disposed off.
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