M/S. Goyal Impex And Industries Limited vs. The Principal Commissioner Of Customs
Facts
The petitioners, M/s. Goyal Impex and Industries Limited, M/s. Goyal Exports, and M/s. Diamond Imlink Blankets Limited, all based in Punjab, filed a writ petition challenging an Order-in-Original dated October 28, 2022, passed by the Principal Commissioner of Customs, Hyderabad. This order imposed various demands and penalties under the Customs Act, 1962. The petitioners argued that they received notices for personal hearings either on the date of the hearing or thereafter, making it impossible for them, being from Punjab, to attend the hearing in Hyderabad. The respondent, the Principal Commissioner of Customs, stated that according to their records, the notices were served on the date of the hearing or subsequently.
Held
The Court held that the petitioners were not granted a reasonable opportunity of hearing. The fact that the petitioners, who are based in Punjab, received notices for personal hearings either on the date of the hearing or thereafter, and the hearing was scheduled to take place in Hyderabad, meant that they were not given adequate time or opportunity to present their case. The Court found this to be a violation of the principles of natural justice. Consequently, the Court set aside the Order-in-Original dated October 28, 2022. The Court directed the petitioners to appear before the Principal Commissioner of Customs, Hyderabad, on December 29, 2022, at 11:00 am, after which the respondent would proceed with the matter in accordance with the law. The Court expressly left undecided any substantive issues related to the demands and penalties.
Key Issues
1. Whether the petitioners were afforded a reasonable opportunity of hearing before the Principal Commissioner of Customs, Hyderabad, in accordance with principles of natural justice, considering the dates of service of personal hearing notices and the location of the hearing. Petitioner's contention: The petitioners argued that they were not granted a reasonable opportunity of hearing because the notices for personal hearings were served on or after the scheduled hearing dates, and given their location in Punjab, attending a hearing in Hyderabad was practically impossible. They relied on the principle of natural justice requiring adequate notice and opportunity to be heard. Respondent's contention: The respondent contended that, as per their records, the notices of personal hearing were served upon the petitioners on the date of the personal hearing and thereafter. The respondent did not explicitly argue against the principle of natural justice but relied on their record of service.
Sections Cited
Customs Act, 1962
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD ' (Special Original Juri iction) THUR AY, THE FIFTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V.AHASKAR REDDY WRIT PETITION NO:43084 OF 2022 Between: 1 . M/s. Goyal lmpex and lndustries Limited, Having its registered office at 5/lV, The Mali, Ludhiana, State of Punjab, Rep. by its Managing Director, Hira Lal Goyal 2- M/s. Goyal Exports, Having its registered office at 5/lV, The Mali, Ludhiana, State of Punjab Rep. by its Partner, Gagan Goyal
M/s. Diamond lvlink Blankets Limited, Having its registered office at 5/lV, The I\ilali, Ludhiana, State of Punjab Rep. by its Managing Director, Hira Lal Goyal ...PETITIONERS AND ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed lherewith, the High Court may be pleased to issue Writ or Direction preferably a Writ of Certiorari calling for records and set-asrde the Order in Original No.HYD-CUS-005-COM-22-23, [O.R.No.132, '133 and 13412027 -Adjn.Cus.PC (Denovo)], dated 2811012022 passed by the Respondent. lA
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