Case Note & Summary
The petitioner, Delta Metals and Alloys, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court challenging two orders: one dated 01.02.2025 and a rectification order dated 18.11.2025 passed by the Competent Authority under the Customs Act, 1962. The petitioner contended that during the proceedings, it was not given an opportunity to cross-examine the witnesses whose statements were relied upon, nor was it afforded a personal hearing before the rectification order was passed. The respondents, represented by Mr. Ankit Shah, Senior Standing Counsel, could not controvert this position. The court found that there was a clear violation of principles of natural justice. Consequently, the court quashed both orders and remanded the matter to the Competent Authority with a direction to pass fresh orders after providing the petitioner an opportunity to cross-examine the witnesses and a personal hearing. The petition was allowed, and rule was made absolute to that extent.
Headnote
A) Customs Law - Principles of Natural Justice - Right to Cross-Examination and Personal Hearing - Customs Act, 1962 - Sections 28, 124 - The petitioner was not offered cross-examination of witnesses and was not afforded personal hearing before passing the rectification order dated 18.11.2025 - Held that there was a sheer violation of principles of natural justice, warranting quashing of the orders and remand for fresh consideration after providing due opportunity (Paras 2-3).
Issue of Consideration
Whether the orders dated 01.02.2025 and 18.11.2025 were passed in violation of principles of natural justice by not affording the petitioner an opportunity of cross-examination of witnesses and personal hearing.
Final Decision
The petition is allowed. The orders dated 01.02.2025 and 18.11.2025 are quashed and set aside. The matter is remanded back to the Competent Authority to pass necessary orders after affording the opportunity of cross-examination of the witnesses as sought by the petitioner. Rule is made absolute to the aforesaid extent.
Law Points
- Principles of natural justice
- right to cross-examination
- opportunity of personal hearing
- rectification order
- remand
Case Details
2026 LawText (GUJ) (03) 1051
R/SPECIAL CIVIL APPLICATION NO. 2531 of 2026
A.S. Supehia, Pranav Trivedi
Uchit N Sheth for Petitioner, Mr. Ankit Shah (Senior Standing Counsel) for Respondents
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Nature of Litigation
Writ petition under Article 226 of the Constitution challenging orders passed under the Customs Act, 1962.
Remedy Sought
Quashing of orders dated 01.02.2025 and 18.11.2025 and remand for fresh consideration after affording opportunity of cross-examination and personal hearing.
Filing Reason
Violation of principles of natural justice as the petitioner was not offered cross-examination of witnesses and not afforded personal hearing before passing the rectification order.
Previous Decisions
Orders dated 01.02.2025 and rectification order dated 18.11.2025 were passed by the Competent Authority.
Issues
Whether the orders dated 01.02.2025 and 18.11.2025 were passed in violation of principles of natural justice.
Submissions/Arguments
Petitioner argued that it was not offered cross-examination of witnesses and not afforded personal hearing before the rectification order.
Respondents could not controvert the petitioner's position.
Ratio Decidendi
Principles of natural justice require that a party be given an opportunity to cross-examine witnesses and a personal hearing before an adverse order is passed. Failure to do so renders the order void and liable to be set aside.
Judgment Excerpts
Learned Senior Standing Counsel Mr.Ankit Shah appearing for the respondents, is unable to controvert the position that the petitioner has not been offered cross-examination of the witnesses and that the petitioner has also not been afforded the opportunity of personal hearing while passing the rectification order dated 18.11.2025.
Under the circumstances, since there is a sheer violation of principles of natural justice while passing the order dated 01.02.2025 and subsequently the Rectification Order dated 18.11.2025, the same are hereby quashed and set aside.
Procedural History
The petitioner filed Special Civil Application No. 2531 of 2026 before the Gujarat High Court challenging orders dated 01.02.2025 and 18.11.2025. The court issued rule and, with consent, took up the matter for final disposal. After hearing, the court allowed the petition on 05.03.2026.
Acts & Sections
