GUPTA IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition seeks quashing of order dated 26 -2 -2010 passed by respondent No. 2 under the provisions of the Customs Act, 1962 (for short, "the Act").

(2.) CASE of the petitioner is that it imported 'material under Open General Licence and requisite duty was duly paid. Inspite of the said payment, impugned order dated 26 -2 -2010 was passed, asking for further payment of duty without taking into account the duty already paid. Vide order dated 19 -12 -2005, passed by this Court in P.P. Industries v. Commissioner of Customs Amritsar, 2007 (220) E.L.T. 55, Annexure P -1, this Court held that due credit has to be given for the customs duty already paid. Still order, Annexure P -2, was passed without giving credit for duty paid and without serving any notice to the petitioner. Thus, the order passed without complying with principles of natural justice was liable to be set aside. Reliance has been placed on judgment of this Court in Sonia Overseas (P) Ltd. v. Union of India, 2009 (241) E.L.T. 38.

(3.) REPLY has been filed stating that notices were duly served but during the course of hearing, learned counsel for the respondents stated that notices were served only by ordinary post and not by registered post, as required under Section 153 of the Act.