Page 151 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] JAVED SHAIKH @ SAMEER SHAH v. UNION OF INDIA 829

authority - Order set aside without going into merits with direction to assessee
to attend office of Adjudicating Authority on date and time fixed in order -
Section 112 of Customs Act, 1962. [paras 4, 5, 6]
Petition allowed
REPRESENTED BY : Shri Raichandani with Ms. Pragya Koolwal, for the
Petitioner.
S/Shri J.B. Mishra and Pradeep Jetly, for the
Respondent.
[Order]. - P.C. : The petitioner has challenged the Order-in-Original No.
CAO No. CC-VA/26/2018-19, dated 13 March 2019 passed by the respondent
No. 2 imposing the penalty of Rs. 90,05,396/- on the petitioner under Section 112
of the Customs Act, 1962.
2. We heard this petition from time to time and had called upon the
respondents to produce the file regarding the service of notice on the petitioner
in view of the contention of the petitioner that notices of personal hearing were
not served on him, there has been breach of principles of natural justice. It is the
contention of the petitioner that in these circumstances, instead of relegating the
Petitioner to the appellate remedy, the writ petition be entertained.
3. Initially the respondents contended that the petitioner, in spite of
knowledge of the proceedings, did not attend the personal hearing scheduled on
15 November, 2018, 18 December, 2018 and 5 February, 2019. The petitioner has
asserted that he did not get notice of the said hearing and last he had appeared
on 31 July, 2019.
4. It is not necessary for us to dwell further on this issue as the Learned
Counsel for the respondents, on the examination of the record and upon instruc-
tions, states that an opportunity will be given to the petitioner of personal hear-
ing and an order will be passed. He states that the petitioner be put to the condi-
tions that the petitioner will attend the hearing before the adjudicating authority.
5. In the circumstances, we set aside the order dated 13 March, 2019
and the proceedings before the respondent No. 2 stands revived. The petitioner
will attend the office of the respondent No. 2 on 24 February, 2020 at 11.00 a.m.
The petitioner, on affidavit, will give his address for future correspondence. In
addition, the petitioner will also give the details on affidavit of his representa-
tives, on whom service of any further notice by the petitioner will also be consid-
ered as a service. The respondent No. 2, if the hearing is not concluded on 24
February 2020, will inform the petitioner of the next date.
6. Since we have set aside the order on limited ground as above, we
make it clear that we have not reflected on the merits of the contentions.
7. Writ petition disposed of on above terms.

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EXCISE LAW TIMES  15th June 2020  151