M/S Om Udyog v. Union Of India & Another

Gurbax Singh 2017.09.28 10:22



   
    

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Hence, the instant petition by the petitioner. 4.

A written statement has been filed in CWP No.12884 of 2017 only. The said written statement has been adopted in all the connected petitions except CWP No.10555 of 2017. It has been inter alia stated in the written statement that the present petition is not maintainable as alternative efficacious remedies are available to the petitioner under the provisions of the Act. The petitioner itself in its letters dated 25.12.2014, 26.12.2014 and 15.07.2015 had requested for passing of a speaking order under Section 17(5) of the Act to file an appeal before Commissioner (Appeals) under Section 128 of the Act. It has been further stated that the classification had not been changed/rejected and, thus, there was no requirement of issuance of show cause notice/personal hearing for the same. As regards custom duty, the transaction value was duly rejected by

issuance of notice through the Electronic Data Interface System. On these premises, prayer for dismissal of the petitions has been made. 5.

We have heard learned counsel for the parties. 6.

Learned counsel for the petitioner referred to Section 122A of the Act to urge that the adjudicating authority is mandated there under to give an opportunity of being heard to a party in any proceeding under this chapter or any other provision of the Act if the party so desires. 7.

Section 122A of the Act reads thus:- "122A: Adjudication Procedure: (1) The adjudicating authority shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires.

(2) The adjudicating authority may, if sufficient cause is shown at any stage of proceeding referred to in sub section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party during the proceeding." * 
  




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