Customs Cannot Rely On S.122A To Deny Personal Hearing Mandatory U/S 28(8) Of Customs Act: Kerala High Court

The Kerala High Court has ruled that Customs cannot rely on Section 122A to deny a personal hearing, emphasizing that a mandatory personal hearing under Section 28B of the Customs Act is essential. Section 28B generally deals with demands for duty. The court's decision underscores the fundamental principle of natural justice, which mandates that a party must be given an opportunity to be heard before an adverse order is passed. This ruling ensures that customs authorities cannot circumvent the requirement for a personal hearing by citing other provisions, safeguarding importers' and exporters' rights to due process during customs assessments.