SETH ENTERPRISE PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) On a very technical point, I am of the view that the order passed by the adjudicating authority in the adjudication proceedings under Section 124 of the Customs Act should be liable to be set aside, although I am aware that the final order passed in the said proceedings is open to be challenged in appeal.

(2.) It is not in dispute that on 15th November, 1995, a learned Single Judge of this Court disposed of a writ application, being Writ Petition No. 1971 of 1995, by passing the following order :

(3.) It is now an admitted position that the final order passed in the adjudication proceedings under Section 124 of the Customs Act was so passed on 8th September, 1995 and the same was despatched to the writ petitioner for service of the said order on 16th November, 1995. It is not in dispute that no opportunity of hearing was at all given to the writ petitioner. It is now well-settled that even if there is a provision for filing of appeal against the final order passed under Section 124 of the Customs Act, even then the writ Court retains the jurisdiction to decide such order if it is found that there is violation of the principles of Natural justice.