ACT INFRAPORT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The grievance in the present writ petition is that final assessment orders have been passed by the Customs authorities in respect of Bills of Entry submitted by the Petitioner without following the mandatory provisions of the Customs Act, 1962 and the relevant Regulations which require compliance of the principles of natural justice and importantly, for the authority to pass a reasoned order.

(2.) When the present petition was heard on 14/3/2022, the following order was passed by this Court:

(3.) Pursuant to the above order, a counter affidavit has been filed on behalf of Opposite Party Nos.2 to 5 and rejoinder has also been filed by the Petitioner.