Supreme Court of India
Kothari Filaments & Anr. v. Commissioner of Customs (port) Kolkata & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the views we have taken, the impugned judgment cannot be sustained. It is set aside accordingly. The matter is remitted to the Commissioner of Customs for consideration of the matter afresh. The Commissioner, in the event, intends to rely on the said documents, may supply the relevant copies thereof or at least allow the appellant to inspect the same. Appeal is allowed with the aforementioned directions with costs. Counsel's fee assessed to Rs.25,000/-.
Judgment, Paras 19-20
From the headnote
Administrative Law - Principles of Natural Justice - Customs Department passing order against importer for violation of provisions of Customs Act - Reliance placed on documents collected during enquiry in the matter - Non-furnishing of the documents, to the affected persons - Held: The order was passed in violation of principles of natural justice - Importer was entitled to proper hearing which would includes supply of the documents - Matter remitted to Commissioner of Customs - Customs Act, 1962- ss.111(d) and (m) and 112 (a) and (b).…
Authorities it was built on
- Rajesh Kumar v. Dy. CIT
- 1980 S. L. Kapoor v. Jagmohan & Ors.
- 1980 Kishinchand Chellaram v. The Commr. of Income-tax Bombay City Ii, Bombay
- 1969 A. K. Kraipak & Ors. Etc. v. Union Of. India & Ors.
- Ridge v. Baldwin
Where later benches applied it
- 2022 T. Takano v. Securities and Exchange Board of India & Anr.
- 2023 Deepak Ananda Patil v. The State of Maharashtra & Ors
Of those, 1 relied on · 1 referred to
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