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2022 (8) TMI 725 - HC - CustomsViolation of principles of natural justice - withdrawal of immunity, granted under Section 127H of the Customs Act, 1962, from petitioner without serving any prior notice - HELD THAT:- Evidently, no notice has been issued to the petitioner prior to withdrawal of the immunity and the order is unilateral, merely referring to the fresh evidences brought out by the investigating agency. What the evidences are, is also unknown and do not appear to have been put to the petitioner - There has been no representation on behalf of the respondent though a learned Standing Counsel had, at the time of admission, accepted notice on their behalf. Thereafter, on account of a change in panel, the present learned Senior Standing Counsel was requested to take instructions, but states that she has also been unable to obtain instructions. It was held in that matter that the forum/Court before which the order of the Settlement Commission must be challenged is that where the Assessing Officer concerned is located. However, in the present case, it is not the substantive order which is under challenge but a subsequent order, which is patently in violation of the principles of natural justice - the order is set aside, as being contrary to the principles of natural justice. Petition allowed.
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