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2021 (2) TMI 1039 - HC - CustomsPrinciples of Natural Justice - opportunity of personal hearing sought, but not provided - Request for waiver of Cost Recovery Charges made by the appellant rejected - HELD THAT:- The appellant had specifically sought for an opportunity of personal hearing. It is not the case of the Department that there is no necessity for affording an opportunity of personal hearing. In fact in taxing statutes, when decisions are taken, an opportunity of personal hearing could go a long way to resolve very complicated issues, apart from giving satisfaction to the assessee that all materials, which are available with them, were placed for consideration before the adjudicating authority. One more fact which is to be noted is that the request made by the appellant was kept pending for several years and only after an order was passed in the earlier writ petition on 05.03.2008, the second respondent Department had passed an order dated 16.04.2008. If an opportunity of personal hearing had been granted to the appellant and the various circulars issued by the CBEC were placed for consideration, then a more informed decision could have been arrived at by the second respondent. Therefore, for such a reason alone, the order passed by the second respondent is interfered and the matter remanded back to the second respondent for taking a fresh decision, after affording an opportunity of personal hearing - Petition allowed by way of remand.
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