Search Results Page
Search Results
1 - 2 of 2 (0.25 seconds)Balaji Impex vs The Union Of India And Others on 1 July, 2011
8. This aspect of the matter has been considered by a Division Bench of
the Bombay High Court in Balaji Impex V. Union of India (2012 (279) ELT 485)
where, in the context of a similar Public Notice, the Bench has said that 'merely
because there was a special drive to clear a backlog of matters, that would
afford no justification for the department not to comply with the fundamental
principles of natural justice. Efficiency in the disposal of the quasi judicial
proceedings is important but, that cannot be at the cost of overriding
fundamental principles known to the law of the land'. Though these observations
have been made in the context of a special initiative by the Customs
Department for finalisation of provisional assessments of certain specified bills of
entry, the observations are equally relevant in the present case, if not more so.
This is for the reason that an assessee who has made a claim for drawback
should be put to notice if there are defects in the claim. Not doing so would
frustrate the spirit, object and intention of the drawback scheme itself, which is a
scheme that has been brought in as a benefit to exporters.
1