Home Case Index All Cases Customs Customs + HC Customs - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 314 - MADRAS HIGH COURTViolation of principles of natural justice - opportunity for personal hearing not provided - Denial of benefit of Duty Free Replenishment Certificate (DFRC) - DFRC license was actually issued for import of cotton processed fabrics of GSM 95+/-10%, but it has been used to avail the import duty benefit for the import dyed woven polyester fabrics - Maintainability of petition - petitioner is having an alternate remedy - Penalty u/s 114A of CA - suppression of facts or not - HELD THAT:- On perusal of the order, it is seen that only three persons have attended the personal hearing, rest of them did not respond to the summons. It is also seen that the petitioner has specifically requested for cross examination - Respondents submitted that the petitioner has mentioned designation but has not mentioned the name of the official, hence such request cannot be considered. This Court is of the view that such contention of the respondents cannot be entertained, since the official who was serving at that point of time is the appropriate person and the respondents are well aware of such persons rather than petitioner. Maintainability of petition - petitioner is having an alternate remedy - HELD THAT:- This Court is of the view that this writ petition is pending from 2014 onwards and at this point of time, the petitioner cannot be directed to file appeal. Penalty imposed under Section 114A - suppression of facts or not - HELD THAT:- When an element of criminality is alleged on the petitioner, then the petitioner is entitled to personal hearing along with cross examination. When the petitioner has specifically sought for cross examination by giving a list of persons, denying opportunity of cross examination is clear violation of principles of natural justice. Therefore, this Court is remitting the matter back to the authorities. The authorities shall grant personal hearing as well as the authorities shall allow cross examination especially to the list of persons which the petitioner has mentioned in the list of persons. Petition allowed.
|