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2017 (10) TMI 1140 - PUNJAB AND HARYANA HIGH COURTPrinciples of natural justice - opportunity of being heard - adjudication procedure - Held that: - A perusal of Section 122A of the Customs Act shows that an opportunity of hearing to a party in a proceeding is required to be given before passing the order. If sufficient cause is shown at any stage of the proceeding, the adjudicating authority may grant more time to the party for reasons to be recorded in writing. A proviso has also been inserted that adjournment shall not be granted more than three times to a party during the proceeding. Admittedly, in the present case, the petitioner had purchased the above mentioned goods from M/s Sanex International PTE Ltd. & Sunagro PTE., Singapore at Container Freight Station, Dhandari Kalan, Ludhiana, which were cleared provisionally. However, the assessment had been finalised against the petitioner, without affording an opportunity of personal hearing and issuance of show cause notice under Section 28 of the Act - No opportunity of hearing was given to the petitioner. Neither any show cause notice under the provisions of the Act was issued nor any opportunity of hearing was given to the petitioner before passing the impugned order, resulting in violation of principles of natural justice - similar issue decided in the case of R.V. General Trading Vs. Union of India [2016 (9) TMI 673 - PUNJAB & HARYANA HIGH COURT], wherein in the absence of affording an appropriate opportunity of hearing, the impugned order was set aside and the matter was remitted back to the competent authority for fresh consideration. The action of the respondents in not providing an opportunity of hearing or issuance of any show cause notice to the petitioner before passing the impugned order cannot be held to be justified - the matter is remanded to the competent authority for passing fresh order - petition allowed by way of remand.
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