Home Case Index All Cases Customs Customs + HC Customs - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 800 - KERALA HIGH COURTRefusing permission to the petitioner to correct certain entries in the shipping bills - due to an inadvertent error, the petitioner entered a scheme code relating to the ‘Duty Draw Back Scheme’ (Scheme Code No. 19) instead of the scheme code applicable to ‘Duty Free Import Authorisation Scheme’ (scheme code No. 26) - opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- There is considerable merit in the contention taken by the Learned Counsel for the petitioner that since Ext. P18 was issued without affording an opportunity of hearing to the petitioner, that order is liable to be set aside on that short ground alone. It is not evident from Ext. P18 that the same was issued after affording to the petitioner an opportunity of stating its case. Considering the nature of the order it was only appropriate that a decision was taken on Ext. P17 application after affording to the petitioner an opportunity of hearing. The matter is remitted to the competent authority, who shall take a fresh decision in the matter after affording to the petitioner an opportunity of being heard and having regard to the provisions of Section 149 of the Act and Circular No. 36/2010 - Petition allowed by way of remand.
|