(1.) The Petitioner has challenged the Order-in-Original No.CAO NO: CC-VA/26/2018-19 dated 13 March 2019 passed by the Respondent No.2 imposing the penalty of Rs.90,05,396/- on the Petitioner under Section 112 of the Customs Act, 1962.
(2.) We heard this Petition from time to time and had called upon the Respondents to produce the file regarding the service of notice on the Petitioner in view of the contention of the Petitioner that notices of personal hearing were not served on him, there has been breach of principles of natural justice. It is the contention of the Petitioner that in these circumstances, instead of relegating the Petitioner to the appellate remedy, the Writ Petition be entertained.
(3.) Initially the Respondents contended that the Petitioner, inspite of knowledge of the proceedings, did not attend the personal hearing scheduled on 15 November 2018, 18 December 2018 and 5 February 2019. The Petitioner has asserted that he did not get notice of the said hearing and last he had appeared on 31 July 2019.