TMI Blog1985 (2) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in the agreement dated 27th March, 1985 (Annexures A ). 3. Phenol 99% is one of the ingredients for manufacturing diverse types of plywood products, which the petitioner-company uses in its factory at Tinsukia in the State of Assam. 4. Customs duty, both basic and auxiliary, in respect of the phenol 99% so imported is payable at the rate of 70% and 40% respectively and countervailing duty at the rate of 15%. On the basis of the contractual price of the commodity, assessable value thereof was Rs. 4,68,765.67 p. But the customs authorities illegally and arbitrarily enhanced the said assessable value by adding to the contractual price at the rate of 25 yen per kg. thereby raising the total assessable value for each of the two consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s besides denying the material allegations contained in the writ petition, have alleged that the addition of 25 yen per kg. resorted to in the impugned order was on the basis of comparable prices available in respect of similar goods. That the assessment order in question being an administrative order supported by sufficient reasons, there was no question of any violation of the principles of natural justice. 10. Now, the impugned order of assessment dated September 20, 1985 (Annexure X to the supplementary affidavit filed by the petitioners) show that while making the assessment, the Assistant Collector of Customs took as comparable units the prices of similar consignments imported from Japan, United Kingdom, etc., and concluded that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant authorities under the provisions of the Customs Act, 1962 and not having done so, the petitioners were not entitled to any relief from a writ court. 13. Coming now to the question whether assessment of duty is an administrative function or a quasi-judicial function, it now seems to be more than well settled that it is a quasi-judicial function. This court in Hindustan Pilkington Glass Works Limited v. Superintendent of Central Excise 1978 E.L.T. (J 229) has held that determination of assessable value of goods is a quasi-judicial function and consequently an opportunity of being heard should be given to the assessee in the matter. Similar view was taken by the Supreme Court in Orient Paper Mills Ltd. v. Union of India 1978 E.L.T. (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was afforded to the petitioner-company. 17. It is now well settled that denial of natural justice is itself a miscarriage of justice which cannot be cured by preferring an appeal as provided by the statute and that a writ is maintainable [Hindustan Pilkington Glass Works Limited 1978 E.L.T. (J229) (supra)]. 18. In Collector of Central Excise and Land Customs v. Sanwarmal Purohit 1979 E.L.T. (J613) the Supreme Court observed that if the inferior authority has conducted the proceedings before it in a manner contrary to the rules of natural justice offending the sense of justice and fairplay, the High Court would be competent to exercise its power to issue a prerogative writ to correct the order, even if an appeal to a departmental authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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