TMI Blog2012 (10) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... t is in violation of principles of natural justice - alternative remedy of statutory appeal cannot be a bar to maintain this writ petition - Writ petition is allowed. Impugned order is set aside. The petitioner shall be entitled to release of goods subject to payment of admitted duties and right of department to hold enquiry and impose duties & penalties under Section 124 of the Act -Connected Miscellaneous Petition is closed - No costs. - W.P.(MD).No.10933 of 2012 and M.P.(MD).Nos.1 & 2 of 2012 - - - Dated:- 12-9-2012 - MR. VINOD K. SHARMA J. For Petitioner ... Mr. P. Saravanan For Respondents... Mr. R. Aravindan ORDER *********** The petitioner prays for issuance of a writ in the nature of Certiorari to quash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith liberty to the respondent to proceed with the enquiry and impose duties penalties. 6.However, the proviso to Section 110(2) gives liberty to the Customs authority to extend the period of six months, but after following due process of law and giving personal hearing to aggrieved party. It is also obligatory on the part of the Customs authority to give justification for extending the period and further give personal hearing to the party, to contest the justification of the Customs Officer in not taking action within the stipulated period of six months. 7. It is not in dispute that the period of six months was to expire on 29.02.2012. It was for this reason, the respondents issued a notice to the petitioner on 21.02.2012 calling up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x months as provided. The show cause notice to party therefore is not a mere formality, but a statutory right to oppose the decision for extension of time. Issuance of a notice of three day has defeated the right of the petitioner to effectively defend its case. The petitioner had not only submitted reply, but also requested for more time, so as to represent the case before the department. The department in hurry to pass the order before 29.02.2012, passed an exparte order, by considering the objection filed by the petitioner, without giving an opportunity of personal hearing. The impugned order therefore on the face of it is in violation of principles of natural justice. 10.The object of fixing six months time for taking action is to ens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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