9911796707
TMI Blog2023 (9) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the petitioner for hearing - HELD THAT:- It is evident that the order has been passed in a tearing hurry, although the petitioner has requested for hearing after 18.05.2023. The petitioner appears to have made out a prima facie case on merits. That apart, on merits also, it appears that the petitioner has a good case, as the petitioner has assessed the respective bill of entries, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 623083293G dated 20.06.2023 passed by the respondent herein. 3. The challenge to the impugned order is prima facie on the ground that there has been gross violation of principles of natural justice, as the petitioner had appeared for a personal hearing fixed on 24.04.2023 and thereafter, on 25.04.2023, the petitioner had requested the case to be listed after 18th May 2023 as the counsel, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntries, which were at the Special Economic Zone (SEZ), wherein, the goods were stored after their initial import. 8. The only difficulty has arisen on account of non-filing of the details by the customs in respect of the four of the bills of entries out of six. 9. Considering the above, I am inclined to set aside the impugned order and remit the case back to the respondent to pass a speaking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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