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2016 (10) TMI 377 - BOMBAY HIGH COURTFinality of assessments violating the principles of natural justice - opportunity of being heard - provisional assessment of bills of entry u/s 18 of the Customs Act, 1962 for want of test reports - samples drawn and sent for testing - test reports not communicated and final assessment made - whether the final assessment made without communicating the test report to petitioner and without affording the opportunity of personal hearing was justified? - Held that: - It may be a special drive initiated to clear all arrears or old files. It may be that the bills of entry which were assessed provisionally were not thereafter taken up for finalization or no final assessment orders were passed for a long period of time, resulting in either revenue loss or leakage. However, that is no justification for proceeding in the manner deprecated by various Division Benches. It is not as if such finalization can be done suddenly and without compliance with the principles of natural justice. Once the Revenue concedes the position, that they have issued a Show Cause Notice, called for certain documents and equally taken on record a written explanation and reply to the charges or allegations in the Show Cause Notice, then, it was incumbent upon it have given a complete opportunity to a party like the petitioner of making oral submissions by relying on the record. This was possible only at a personal hearing - final assessment made not sustainable - opportunity to be afforder and then assessment to be finalized. The issue stands covered in the decision taken in the case of Balaji Impex Versus Union of India & Others [2011 (7) TMI 291 - Bombay High Court]. Petition disposed off - decided in favor of petitioner.
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