TMI Blog2011 (7) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of the hearing, it has been stated before the Court by Counsel appearing on behalf of the Respondents that the Petitioners were not afforded an opportunity of being heard by the authority which passed the order - Held that: adjudicating authority shall take necessary steps in accordance with law to finalize the assessment after furnishing to the Petitioners an opportunity of being heard and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essments of certain bills of entry, under a special drive had finalized the assessments and passed orders accordingly. The communication contains an annexure setting out the provisional assessments which have now been finalized, and calls upon the Petitioners to pay the duty alleged to have been short paid. 3. The grievance of the Petitioners is that (i) No hearing was afforded to them by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to relegate the Petitioners to the remedy of an appeal. There is manifestly a failure of compliance of the principles of natural justice. 4. In Automotive Tyre Manufactures Asson v. Designated Authority1 the Supreme Court held that if one person hears and another decides, a personal hearing would become an empty formality. An order passed by a quasi judicial authority without complying with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There shall accordingly be an order and direction in these terms. The Petitioners shall appear before the concerned Deputy/ Assistant Commissioner of Customs entrusted with the hearing of the cases on 11 July 2011 together with an authenticated copy of this order. The adjudicating authority shall take necessary steps in accordance with law to finalize the assessment after furnishing to the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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