The Calcutta High Court, while allowing a writ petition filed by Emami Agrotech Limited has directed the Customs department to grant an opportunity to the assessee to defend the case during the proceedings since the legal consultant could not represent his case earlier due to covid-19.
The issue was relating to rejection of request made by the appellant before the customs department for cancellation/withdrawal of 10 nos. of ex-bond Bills of Entry filed by the appellant on 21.9.2021 and 28.9.2021, for clearance of goods for home consumption.
The division bench comprising Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya observed that opportunity of hearing should be an effective opportunity of hearing and not illusory.
“There may be several cases where under the pretext of being infected by Covid-19 virus several employees had not reported for duty. There is every likelihood that the Customs Department would also have such cases. That apart, all establishments were functioning with less than 30% staff, public transport system was withdrawn. There was also restriction on plying of private vehicles on road. Therefore, the opportunity granted to the appellant is held to be thoroughly inadequate. Further, we reiterate that the direction for release of the goods upon compliance of certain conditions can have no impact on the direction issued on the fifth respondent to pass a final order after granting opportunity of hearing to the appellant,” the bench said.
Allowing the appeal, the bench has held that the appellant need not be relegated to avail of the alternative remedy. We are satisfied that the order dated 21.1.2022 impugned in the writ petition is unsustainable in law and in violation of principles of natural justice apart from having passed by misinterpreting the order passed in the earlier writ petition.
“Therefore, the order dated 21.1.2022 is liable to be set aside,” the bench said.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
