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2022 (11) TMI 113 - HC - CustomsValidity of final assessment orders passed by the Customs authorities - it is alleged that the assessment order is passed by the Customs authorities in respect of Bills of Entry submitted by the Petitioner without following the mandatory provisions of the Customs Act, 1962 and the relevant Regulations - violation of principles of natural justice - HELD THAT:- The petitioner points out that not only was no hearing afforded to the Petitioner prior to finalizing the assessment but even the letter/order dated 19th September, 2019 does not provide the reasons for determining the short payment of duty. Since there is obvious violation of the principles of natural justice and Regulation 6 (3) of the Regulations, the Court has no hesitation in setting aside the impugned letter/order dated 19th September, 2019 and remanding the matter to the Assistant Commissioner, Dhamra Customs Division, Dhamra for fresh adjudication after giving the Petitioner an opportunity of being heard and by passing a reasoned order. The orders in respect of each of the 36 bills of entry (enclosed as Annexure-5 series to the petition) are likewise set aside and are remanded to the Assistant Commissioner, Dhamra Customs Division for a fresh reasoned decision after hearing the Petitioner. The matter will now be listed before the Assistant Commissioner, Dhamra Customs Division, Dhamra on 19th December, 2022 on which dated, the authorized representative of the Petitioner will remain present together with a downloaded copy of this order - petition disposed off.
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