AUROBINDO PHARMA LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THIS writ petition has been filed challenging the demand notice dated 07.02.2014 by which the respondent asked the petitioner to pay a sum of Rs. 7,03,92,505/ - towards central excise (Rs. 1,28,26,974/ -) and customs duties (Rs. 5,75,65,331/ -) along with interest under Section 28AB of the Customs Act, 1962 and Section 11AB of the Central Excise Act, 1944 in terms of the bond executed by them before the Assistant Commissioner of Customs and Central Excise, Hyderabad -A Division, in fulfillment of the conditions laid down for duty free import under the said notification within seven days of receipt of the demand notice.

(2.) LEARNED counsel for the petitioner stated that the impugned notice has been issued quantifying the amount of demand in violation of the principles of natural justice, as no show cause notice intending to afford, opportunity of being heard was issued before adjudication of the aforesaid amount allegedly due and payable.

(3.) LEARNED counsel for the petitioner highlighting the aforesaid fact drew our attention to Section 28 of the Customs Act, 1962 and submits that before adjudication as to leviability of any duty or any amount payable by the petitioner issuance of show cause notice is mandatory requirement of law. According to him, the post decisional hearing is not adherence to the requirement of the said Section.