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2015 (3) TMI 903 - MADRAS HIGH COURT

2015 (3) TMI 903 - MADRAS HIGH COURT - 2015 (323) E.L.T. 554 (Mad.) - Classification of goods - Violation of principle of natural justice - Opportunity of hearing not granted - Held that:- Admittedly, opportunity was not given to the petitioner before passing such orders and there is no speaking order at all, it is only a correspondence between the parties. However, Section 149 of Customs Act is silent about the hearing the petitioner. The respondent ought not to have passed an order, without he .....

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itioner dated 05.06.2014, 25.04.2014 and 28.08.2014, cannot be treated as an order. - Matter remanded back - Decided in favour of assessee. - W.P. No. 4953 of 2015 - Dated:- 9-3-2015 - The Honourable Mr. Justice S. Vaidyanathan,J. For the Petitioner : Mr. Hari Radhakrishnan For the Respondent : Mr. T. Chandrasekaran ORDER Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondent. 2. The writ petition has been filed directing the respondent to pass a speakin .....

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, which led to short payment of duty drawback. The petitioner is entitled for duty drawback for the goods exported in terms of Section 75 of Customs Act, 1962. 4. Learned counsel for the petitioner vide his letter dated 29.11.2013 sought a speaking order from the respondent, as the assessment were contrary to the claim of the petitioner. The respondent vide letter dated 17.02.2014 refused to pass speaking order by stating that no re-assessment was done and that the self assessment done by the pe .....

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perintendent (Appeals) informed the petitioner that the appeal is not maintainable as no speaking order is passed. The counsel for the petitioner vide his letter dated 30.06.2014 requested the respondent to pass a speaking order. The respondent vide letter dated 17.07.2014 requested the petitioner to send full facts supported by documentary evidence. The counsel for the petitioner vide letter dated 16.08.2014 sent the complete details along with the supporting documents justifying the request fo .....

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of Section 149 of the Customs Act, which is extracted below and informed the petitioner that it was not feasible. 149.Amendment of documents Save as otherwise provided in Sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consum .....

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