Home Case Index All Cases Customs Customs + HC Customs - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1308 - HC - CustomsNon-fulfilment of export obligations in respect of the goods imported without payment of duty - benefit of N/N. 47/02 dated 22nd April, 2002 - basic grievance of the petitioners is that the impugned order was never served upon the petitioners nor was the demand / Show-cause Notice or notices of hearing which preceded the impugned order were ever served upon the petitioner - HELD THAT:- In the facts of this case, no occasion can arise to relegate the petitioner to adopt the alternative remedy of statutory appeal. This as the decision making process leading to the impugned order dated 7th June, 2017 was bad. Therefore, the impugned order dated 7th June, 2017 is set aside - In case, the respondents are desirous of proceeding against the petitioners alleging breach of Notification No.47/02 dated 22nd April, 2002 then they would serve an appropriate Show-Cause / Demand Notice upon the petitioners and pass an order after hearing the petitioners. Petition disposed off.
|