Mandatory Personal hearing u/s 28(8) of Customs Act cannot be denied by relying on special provision S.122A: Kerala HC

The Kerala High Court has reiterated that a mandatory personal hearing under Section 28B of the Customs Act cannot be denied by relying on a special provision, Section 122A. This ruling reinforces the fundamental principle of natural justice, ensuring importers and exporters receive a fair opportunity to present their case. Section 28B generally mandates a personal hearing before duty demands are confirmed. The court emphasized that Section 122A, a special provision, cannot override this crucial right. This decision safeguards due process in customs proceedings, preventing authorities from circumventing essential procedural requirements and ensuring transparency and fairness in adjudication.