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2022 (1) TMI 472 - HC - CustomsService of SCN - It is the case of the petitioner that the notice itself was received at the first date fixed for personal hearing - Violation of principles of natural justice - Board Circular dated 10.03.2017 bearing Circular No.1053/2/2017-CX (F.No.96/1/2017-CX.I) - HELD THAT:- The procedure adopted in fixing the personal hearing immediately after issuance of the show cause notice without giving adequate time to the petitioner to reply, itself shows that the respondent was in a hurry to pass orders mechanically. Indeed the order passed by the respondent is mechanical as there is no discussion - the procedure adopted by the respondent is clearly contrary to the circular issued by Central Board of Excise & Customs vide Circular No.1053/2/2017-CX, dated 10.03.2017. The case is remitted back to the respondent to pass speaking order within a period of four week from the date of receipt of a copy of this order - Petition allowed by way of remand.
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