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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.Sonak, Advait M.Sethna
JKC General Trading Company Thr. Its Partner – Appellant
Versus
Union of India Thr. The Secretary – Respondent
JUDGMENT :
M.S. Sonak, J.
1. Heard Mr Prathamesh Chavan, learned counsel for the Petitioner and Ms Sangeeta Yadav, for the Respondent.
2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties.
3. Even otherwise, on 24 November 2025, we had made the following order posting this matter for final disposal: -
“1. Heard the learned Counsel for the parties.
2. Mr. Chavan submits that in this case the Respondents are not passing any ‘speaking order’ under Section 17(5) of the Customs Act even though the Petitioner paid the customs duty ‘under protest’.
3. Mr. Chavan submits that the issue raised in this Petition is covered by the case of Canon India Private Limited Vs. Union of India in Writ Petition No.9937 of 2025.
4. Accordingly, we post this matter on 01 December 2025 for directions/disposal.”
4. The Petitioner vide Exh. 19 Bills of Entry imported dates through different exporters. However, during the assessment, the proper officer increased the value of the imported goods and demanded additional customs duty. The Petitioner contend that this exercise was arbitrary, because no valid or cogent reasons were supplied for such e
The failure of customs authorities to issue a speaking order after an appeal undermines the principles of natural justice and the statutory right to an effective remedy.
The court upheld that jurisdiction can transfer to a successor, and delays in adjudication can be justified; hence, orders passed beyond specified time limits may not be invalid if reasons are adequa....
A final, reasoned order under Section 129(3) must be issued despite payment to protect the taxpayer's right of appeal, ensuring adherence to principles of natural justice.
An order assessing tax cannot be sustained if the proper officer denies an effective opportunity of hearing, as mandated by Section 75(4) of the WBGST Act, 2017.
An adverse decision must be accompanied by an effective opportunity of hearing as mandated by statutory provisions; failure to do so renders the decision invalid.
The main legal point established in the judgment is the requirement to comply with the statutory provisions and principles of natural justice, as outlined in section 124 of the Customs Act and Rule 1....
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