TMI Blog2022 (11) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... of the principles of natural justice and Regulation 6 (3) of the Regulations, the Court has no hesitation in setting aside the impugned letter/order dated 19th September, 2019 and remanding the matter to the Assistant Commissioner, Dhamra Customs Division, Dhamra for fresh adjudication after giving the Petitioner an opportunity of being heard and by passing a reasoned order. The orders in respect of each of the 36 bills of entry (enclosed as Annexure-5 series to the petition) are likewise set aside and are remanded to the Assistant Commissioner, Dhamra Customs Division for a fresh reasoned decision after hearing the Petitioner. The matter will now be listed before the Assistant Commissioner, Dhamra Customs Division, Dhamra on 19 th Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent with effect from 14th August, 2018 of the Customs (Finalisation of Provisional Assessment) Regulations, 2018, which as per Regulation 6 sub-Regulation (3) specifically provide for passing of a speaking order after following of principles of natural justice. 3. Issue formal notice for 18th April, 2022. 4. Mr. Radheyshyam Chimanka, Senior Standing Counsel appears and waives notice on behalf of Opposite Party Nos.2 to 5. Four extra copies of the writ petitions be served on him within three working days. 5. Let an additional counter be filed in the light of the aforesaid factual contention. 6. Till the next date, no coercive steps shall be taken for recovery of the demand of differential duty qua the said 36 bills of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izing the assessment but even the letter/order dated 19th September, 2019 does not provide the reasons for determining the short payment of duty. 8. On the other hand, Mr. Chimanka was unable to dispute the fact that there was non-compliance with the aforementioned Regulation 6 (3). However, his only contention was that the Petitioner has a remedy by way of an appeal. 9. Mr. Modh refers to the decision in M/s. Zuari Agro Chemicals Ltd. V. Union of India 2014 (307) ELT 874 (Bom) and submits that where the authority in question does not pass a reasoned order then the aggrieved party cannot be relegated to an appellate remedy. He submits that without reasons being provided in the order under appeal, the appeal would be a futile exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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