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Customs Act: Kerala HC Quashes Order for Denial of Mandatory Personal Hearing u/s 28(8)
Case Law Details
- Case Name
- Premier Marine Foods Vs Union of India (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Premier Marine Foods Vs Union of India (Kerala High Court)
Kerala High Court has set aside a Customs Department order, reaffirming that a personal hearing is a mandatory requirement under Section 28(8) of the Customs Act, 1962. The ruling came in the case of Premier Marine Foods Vs Union of India, involving a partnership firm engaged in import and export that challenged a demand of over Rs. 1.32 crore in duty drawback.
The petitioner, Premier Marine Foods, had undertaken exports against 397 shipping bills from January 1, 2020, to June 30, 2022. It was found that 22 of these bi...
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