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M/S Aggarwal Laminates PVT. LTD. vs. Deputy Commissioner Of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi

W.P.(C)/9140/2021HC DelhiGSTCNR DLHC01026302202109 September 2021Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MS. JUSTICE JYOTI SINGH5 pages
For Petitioner: Mr. Akhil Krishan Maggu, AdvocateFor Respondent: Mr. Chetan Sharma, Additional Solicitor General with Ms. K. Enatoli Sema and Ms. Chubalemla Chang, Advocates
AI SummaryAllowed

Held

The Court held that issuing a notice for a hearing on the very next day, especially when sent by registered post, violates principles of natural justice. The respondent's action was deemed arbitrary and an empty formality.

Facts

The petitioner imported goods and classified them under a specific customs tariff item, paying applicable duties. The respondent raised an objection regarding misclassification, leading to a short payment of customs duty. A pre-notice consultation letter was issued for a hearing the next day, which the petitioner received later.

Key Issues

Whether the issuance of a show-cause notice after a pre-notice consultation hearing scheduled on the same day of dispatch violates principles of natural justice and the right to a fair hearing.

Sections Cited

Section 28(1), Section 28AA

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P.(C) 9140/2021 Page 1 of 5 $~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 09th September, 2021 + W.P.(C) 9140/2021 & CM APPL. 28452/2021 (Stay) M/S AGGARWAL LAMINATES PVT. LTD. ..... Petitioner Through Mr. Akhil Krishan Maggu, Advocate versus DEPUTY COMMISSIONER OF CUSTOMS (IMPORT), INLAND CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI ..... Respondent Through Mr. Chetan Sharma, Additional Solicitor General with Ms. K. Enatoli Sema and Ms. Chubalemla Chang, Advocates CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MS. JUSTICE JYOTI SINGH

JUDGMENT D.N. PATEL, CHIEF JUSTICE(ORAL) Proceedings have been conducted through video conferencing.

1.

Present writ petition has been preferred seeking the following reliefs:- “i) Issue writ of certiorari quashing show cause notice dated 02.06.2021 ; ii) direct the respondent to grant personal hearing to the petitioner in pre- show cause consultation dated 02.06.2021 iii) restrain the respondent from proceeding with the impugned show cause notice dated 02.06.2021, during the pendency of the present writ petition. W.P.(C) 9140/2021 iv) pas

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