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TMI Blog2017 (8) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. In Civil Writ Petition No. 12788 of 2017, the petitioner prays for quashing the order dated 28-2-2017, Annexure P.1, rejecting the declared classification and valuation of the goods and reassessing the same, without following the procedure prescribed under the Customs Act, 1962 (in short, "the Act") and against the principles of natural justice, being illegal, arbitrary, mala fide and violative of Articles 14 and 19(1)(g) of the Constitution of India. 3. A few facts relevant for the decision of the controversy involved as narrated in CWP No. 12788 of 2017 may be noticed. The petitioner is a proprietorship firm of Sh. Jeewan Jain. It is carrying on its business activities in Punjab. It is engaged in the import and trading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er vide letters dated 19-1-2015 and 18-3-2015 raised a protest on the enhanced duty and requested that upon finalization of the bill of entry, a show cause notice may be issued to it. The petitioner was never served any show cause notice as to why the assessment should not be finalized. Further the respondents never chose to issue any notice under Section 28 of the Act or to afford an opportunity of personal hearing for adjudication of the case. To the utter surprise of the petitioner, Respondent No. 2, finally adjudicated the case, rejecting the declaration made by the petitioner. According to the petitioner, since it had filed the bill of entry, the aforesaid goods, as per the facts and circumstances and the procedure prescribed were to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing heard to a party in any proceeding under this chapter or any other provision of the Act if the party so desires. 7. Section 122A of the Act reads thus :- "122A. Adjudication Procedure. - (1) The adjudicating authority shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires. (2) The adjudicating authority may, if sufficient cause is shown at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued nor any opportunity of hearing was given to the petitioner before passing the impugned order, resulting in violation of principles of natural justice. Identical issue has been decided by this Court in R.V. General Trading v. Union of India, 2016 (341) E.L.T. 220, wherein in the absence of affording an appropriate opportunity of hearing, the impugned order was set aside and the matter was remitted back to the competent authority for fresh consideration. 11. In view of the above, the action of the respondents in not providing an opportunity of hearing or issuance of any show cause notice to the petitioner before passing the impugned order cannot be held to be justified. Accordingly, the impugned orders in all the petitions are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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