2023 (8) TMI 567 - HC - Customs

Violation 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.

Summary

Issues Involved:
The issues involved in the judgment are the petitioner's right to a reasonable opportunity of hearing and the impact of the COVID-19 pandemic on legal proceedings.

Challenge to Impugned Order:
The writ petitions challenged an order alleging connivance with export firms for overvaluing goods. The petitioner claimed inadequate hearing opportunities due to pandemic-related difficulties.

COVID-19 Impact on Legal Proceedings:
The Supreme Court extended limitation periods for legal proceedings due to the pandemic, allowing for exclusion of specific timeframes. This was in response to challenges faced by litigants during the COVID-19 crisis.

Petitioner's Contentions:
The petitioner argued that pandemic-related difficulties affected their ability to participate in the proceedings. They contended that the impugned order went beyond the initial allegations and could not be sustained.

Judicial Intervention and Relief:
Considering the pandemic's impact, the Court granted the petitioner a final opportunity to present their case. The impugned order was set aside, and the petitioner was directed to appear for a hearing on a specified date. Failure to appear would result in reinstating the impugned order.

Disposition of Writ Petitions:
The writ petitions were disposed of without costs, with the connected miscellaneous petition closed. The judgment aimed to address the challenges faced by litigants during the pandemic while ensuring fair hearing opportunities for the petitioner.