BALAJI IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, by consent returnable forthwith. With the consent of Counsel and at their request the Petition is taken up for hearing and final disposal.

(2.) The Petitioners are aggrieved by the communication issued to them by the Assistant Commissioner Customs (Preventive) Alibag Division (Exhibit G) by which they have been informed that the Deputy Commissioner of Customs, who was nominated by the Commissioner of Customs for finalization of the provisional assessments of certain bills of entry, under a special drive had finalized the assessments and passed orders accordingly. The communication contains an annexure setting out the provisional assessments which have now been finalized, and calls upon the Petitioners to pay the duty alleged to have been short paid.

(3.) The grievance of the Petitioners is that (i) No hearing was afforded to them by the Deputy Commissioner of Customs; (ii) No speaking order has been passed and (iii) Even the elementary principles of natural justice have therefore not been complied with. Counsel appearing on behalf of the Respondents urged that the Petitioners should be relegated to the remedy of filing an appeal against the orders passed by the Deputy Commissioner finalizing the assessments. During the course of the hearing, it has been stated before the Court by Counsel appearing on behalf of the Respondents that the Petitioners were not afforded an opportunity of being heard by the authority which passed the order. That being an admitted position on which there is no dispute, we are of the view that a fit and proper case for the exercise of the writ jurisdiction has been made out and there is no reason to relegate the Petitioners to the remedy of an appeal. There is manifestly a failure of compliance of the principles of natural justice.