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2019 (11) TMI 1276 - HC - CustomsPrinciples of natural justice - finalization of provisionally assessed bills of entries - case of petitioner is that no hearing was granted to the Petitioner before finalising the bills of entries which were provisionally assessed - HELD THAT:- The impugned communications dated 28 September, 2013, 27 June 2014 and 8 October 2014 are quashed and set aside - Needless to state that the Respondent, Superintendent (Preventive) of Customs or any other officer so authorised by the Commissioner of Customs, would pass fresh orders only after following the principles of natural justice. Petition disposed off.
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