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2016 (9) TMI 673 - PUNJAB & HARYANA HIGH COURT

2016 (9) TMI 673 - PUNJAB & HARYANA HIGH COURT - 2016 (341) E.L.T. 220 (P & H) - Re-assessment of value of goods - re-calculation of duty - order passed under section 17 of the act or section 18 of the act - opportunity of being heard - Rule 12 of the Customs Valuations (Determination Value of Imported Goods) Rules 2007 - alternative remedy of appeal - Retail Sale Price - bill of entry - Held that: - the petitioner was not been afforded proper opportunity of hearing, the order dated 18.03.2016 f .....

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ent under Section 17 B of the Act be framed thereafter, after granting an opportunity of hearing to the petitioner. - Petition disposed off - decided partly in favor of petitioner. - CWP No. 6098 of 2016 (O&M) - Dated:- 31-8-2016 - Rajesh Bindal And Harinder Singh Sidhu, JJ. Mr. Saurabh Kapoor, Advocatefor the petitioner Mr. Saurabh Goel, Advocate for the respondents ORDER Rajesh Bindal, J The petitioner has filed the present petition impugning the order dated 18.03.2016 (Annexure P-1) where .....

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rovisional assessment be made and a speaking order be passed after clearance of the goods, but the same was not considered. On the other hand, learned counsel for the respondents submitted that the order in fact has been passed under Section 17 of the Act. It has wrongly been recorded therein that it has been passed under Section 18 of the Act. He further submitted that before passing of the order under Section 18 or 17 of the Act, no opportunity is to be granted by the Department unless it is s .....

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dance with law. After hearing learned counsel for the parties, we are of the opinion that the impugned order passed by respondent No.3 deserves to be set aside as the same has been passed in violation of principles of natural justice. It is undisputed case that before passing the order, the petitioner was not afforded any opportunity of hearing, even if the order is considered to have been passed under Section 17 of the Act. Initially, the Department raised queries regarding valuation while refe .....

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titioner had earlier imported the goods. The same was responded to, by the petitioner stating that bill of entry mentioned by the department was provisionally assessed and further the value of one of the items now imported had been on higher value than what was shown in the earlier bill of entry. A request was made by the petitioner for provisional assessment of duty and further for passing a speaking order after clearing the goods. It was replied to, by the petitioner on 10.03.2016. Without rai .....

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