TMI Blog2021 (9) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ition that the notice was served on him through a registered post on 10.06.2021. It is understandable that if the notice was served on the Petitioner on 10.06.2021, there could be no representation on behalf of the Petitioner on 02.06.2021. In fact, the action of the Respondent in issuing a notice on 01.06.2021 for a hearing on 02.06.2021 is completely arbitrary as it would have been well-known to anyone with a prudent mind that a notice sent by registered post on 01.06.2021 may not reach the addressee for appearance on 02.06.2021 at 15:00 hours. Principles of natural justice require and mandate that reasonable and sufficient opportunity of being heard ought to have been given by the Respondent to the Petitioner and, therefore, while iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.N. PATEL, CHIEF JUSTICE(ORAL) Proceedings have been conducted through video conferencing. 1. Present writ petition has been preferred seeking the following reliefs:- i) Issue writ of certiorari quashing show cause notice dated 02.06.2021 ; ii) direct the respondent to grant personal hearing to the petitioner in pre- show cause consultation dated 02.06.2021 iii) restrain the respondent from proceeding with the impugned show cause notice dated 02.06.2021, during the pendency of the present writ petition. iv) pass such or similar order as deem fit in the peculiar facts and circumstances of the case. It is further prayed the operation of impugned show cause notice may kindly be stayed during the pendency of pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e alleged misclassification and the liability to pay the differential custom duty, is that the Pre-Notice Consultation letter dated 01.06.2021 was received by the Petitioner on 10.06.2021 and hence, the Petitioner was not in a position to appear before the Respondent and/or file his written submissions. The entire exercise was only an empty formality as it was well known to the Respondent that a notice dispatched through a registered post on 01.06.2021 shall not be received by the Petitioner by 02.06.2021 and, therefore, there is complete violation of principles of natural justice. Since the Petitioner was not given adequate opportunity to appear for a personal hearing on 02.06.2021, the issuance of Show-Cause Notice is bad in law and deser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice, it ought to have been kept in mind that sufficient time was given before fixing the personal hearing so that the notice could be served on the Petitioner for appearance of its representative for personal hearing to put-forth the case on behalf of the Petitioner. One wonders if a similar treatment were being meted out to the Respondent, i.e. notice is issued by the Court returnable on the next day, whether the officials of Department would be in a position to appear and defend the case, assuming that the notice is served. 7. On the last date of hearing, learned Additional Solicitor General had sought time to take instructions in the matter considering the above facts. Mr. Chetan Sharma, learned Additional Solicitor General, on instr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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