9911796707
TMI Blog2010 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ds from other associated companies abroad. In terms of Section 14 of the Customs Act, 1962 read with Customs Valuation (Determination of Value of Export Goods) Rules, 1998 (CVR) the petitioner was registered with Special Valuation Branch (SVB) of the Customs Department at Chennai Customs House. An investigation was registered under the Customs Valuation Rules and accordingly 1% Extra Duty Deposit (EDD) circular was issued as per CBEC Circular No. 11 of 2001. 4. It is stated in terms of the procedure of Special Valuation Branch the petitioner had submitted various documents for the consideration of the authorities. Thereafter, a personal hearing was granted by the respondent and Order-in- Original No. 262 of 2003 dated 2-2-2003 was passed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of personal hearing before the matter is finally adjudicated. 6. Since the company decided to engage the service of Mr. Joseph Prabakar, Advocate vakalatnama was filed by the counsel on 25-6-2008 which has also been acknowledged by the department by affixing their seal and signature. However, on 26-6-2008 the impugned order came to be passed. It is stated that the date of the order is 26-6-2008 and the date of issue of the order was shown as 27-6-2008 and the order came to be received by the petitioner on 30-6-2008. Mr. Joseph Prabakar, learned counsel appearing for the petitioner's preliminary argument was on the grounds of violation of the principles of natural justice. The learned counsel would submit that in normal circumstances the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Special Valuation Branch of the Customs Department. The procedure to be followed by the department are adumbrated under Customs Valuation Rules, 1998. Undoubtedly, the procedure under the Rules are sufficient to safe guard the assessee in the matter of providing him an opportunity to establish their contention. However, in the instant case, the Order-in-Original came to be passed on 2-2-2003 wherein the respondent had ordered the loading of 20% on the import value since cost of freight was not included in the value of goods. This order came to be set aside in Appeal No. 723 of 2003 dated 28-11-2003 and the department was directed to determine the valuation as per Rule 7 of the Valuation Rules. Therefore once the Appellate Authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated by the authorised signatory that they are enclosing the Vakalat in favour of Mr. Joseph Prabhakar, Advocate to represent in the special valuation branch assessment in file No. S-50/31/2001-SVB. This letter has been acknowledged by the department on 25-6-2008. If that be the case, it would be improper on the part of the respondent in not taking into consideration the said letter seeking to engage a counsel. 10. Hon'ble Supreme Court has time and again held that the opportunity of personal hearing should be effective and meaningful. In the instant case, the officer concerned appears to have acted in haste and also failed to refer to the request made to the respondent through the counsel. Undoubtedly, if the petitioner had the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iberally construed and must include "whoever assists or advises on facts and in law must be deemed to be in the position of a legal adviser. The Hon'ble Supreme Court also took note of an earlier decision of the Hon'ble Supreme Court in Board of Trustees of the Port of Bombay v. Dilipkumar [AIR 1983 SC 109], held that a stage has reached in the march to fair play in action that where in an enquiry before a domestic tribunal the delinquent officer is pitted against a legally trained mind, if he seeks permission to appear through a legal practitioner, the refusal to grant this request would amount to denial of a reasonable request to defend himself and the essential principles of natural justice would be violated. Thus by applying the law lai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. After this procedure is completed the respondent shall receive any further representation to be made by the petitioner as well as documents relied on by them and thereafter the respondent shall fix a date for personal hearing and proceed in accordance with law. 14. The entire adjudication shall be completed within a period of 12 weeks from the date of receipt of a copy of this order. It is needless to state that the petitioner shall co-operate in the adjudication to be conducted by the respondent. 15. It is submitted that pursuant to interim orders granted by this Court, the respondent has not been loading any amount to the original invoice value. Till the completion of the adjudication by the respondent as ordered above, such status ..... X X X X Extracts X X X X X X X X Extracts X X X X
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