TMI Blog2011 (8) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... have therefore not been complied with - Merely because there was a special drive to clear a backlog of matters, that would afford no justification for the department not to comply with fundamental principles of natural justice - Held that: the impugned communication at Exhibit E and the consequent assessment orders, have to be set aside and a direction would have to be issued to the Deputy Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs for finalization of the provisional assessments of certain bills of entry under a special drive had finalized the assessments and passed orders accordingly. Each of the communications 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 grieva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise of the writ jurisdiction has been made out and there is no reason 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 Authority - 2011 (263) E.L.T. 481 (S.C.) the Supreme Court held that if one person hears and another decides, a personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh orders finalizing the assessments after furnishing to the Petitioners an opportunity of being heard. 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 16 August 2011 together with an authenticated copy of this order. The adjudicating authority sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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