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2023 (8) TMI 567 - HC - CustomsViolation of principles of natural justice - petitioner not afforded reasonable opportunity of hearing - petitioner had connived with the exporter in clearance by over valuing the goods with a view to claim higher draw back / IGST - levy of penalty u/s 114 & 114AA of the Customs Act, 1962 - HELD THAT:- During the pandemic, there was difficulties faced by the litigants, therefore, taking judicial notice, the Hon'ble Supreme Court was pleased to pass the order / direction. For the circumstances, this Court deems it appropriate that the petitioner may be granted one final opportunity to put forth this case. The impugned order dated 15.12.2020 is set aside. The petitioner would appear before the respondent on 10.08.2023 along with his objections and supporting documents. The respondent would thereafter pass orders on merit after hearing the petitioner and considering the objections and documents filed in support during the hearing. Failure on the part of the petitioner to appear before the respondent on the aforesaid date would result in restoring the impugned order. Petition disposed off.
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