TMI Blog2011 (10) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority shall take necessary steps in accordance with law to finalize the assessment after furnishing to the Petitioners an opportunity of being heard and complying with the principles of natural justice, on an expeditious basis - 8367 of 2011 - - - Dated:- 11-10-2011 - Dr. D.Y. Chandrachud and A.A. Sayed, JJ. REPRESENTED BY :Ms. Nehal Shah, i/b PDS Legal, for the Petitioner. S/Shri Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Deputy Commissioner of Customs; (ii) No speaking order has been passed and (iii) Even the elementary principles of natural justice have therefore not been complied with. Counsel appearing on behalf of the Respondents urged that the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme 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 principles of natural justice would therefore be invalid. The same principle would govern the present case. Merely because there was a special drive to clear a backlog of matters, that would afford no justificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... November 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 Petitioners an opportunity of being heard and complying with the principles of natural justice, on an expeditious basis. 6. Rule is accordingly made absolute. 7. There shall be no order as to costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
