V.DHANAPALAN
India Sales Corporation Chennai – Appellant
Versus
Commissioner of Customs, Chennai – Respondent
1. Petitioners are before this Court praying for issuance of a writ of certiorari calling for the records of the respondent in and connected with Order in Original No: 26 / 2012 dated 18.01.2012 in F. No: CAU/DRI/12/2011-Air and quash the same as it is violative of principles of natural justice and reasonableness in the conduct of the adjudication proceedings.
2. The facts, in nutshell, leading to the filing of the present writ petition are as follows :
( i ) 1st petitioner is a partnership firm established in the year 1997 and is an 100% Exported Oriented Unit functioning from the Madras Export Processing Zone, Kadaperi, Tambaram, Chennai. The 2nd petitioner is the Managing Partner of the 1st petitioner firm. The petitioner firm imports, duty free raw material i.e. aromatic chemicals, from France, Dubai, Singapore and Japan, processes and manufactures perfumes, attars, bakhoor powder and sandalwood oil and exports the same. The Office of the Development Commissioner, MEPZ, Chennai, had issued three licences for manufacture of perfumes and cosmetics besides agarbatis and bakhoor with an annual capacity of 400 M.Ts. Under licence dated 27.03.2003, the 1st petitioner firm
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