1 WP 10057.11.sxw JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE SIDE JURISDICTION WRIT PETITION NO. 10057 OF 2011 Rohm and Hass (India) Pvt. Ltd. ... Petitioner. V/s. The Union of India and Anr. ... Respondents. Mr. Prakash Shah with Mr. J. Sanghavi i/b. PDS Legal for the Petitioner. Mr. R. Ashokan for the Respondents. CORAM : DR. D.Y. CHANDRACHUD & A.A. SAYED, JJ. 22 NOVEMBER 2011. P.C. :- The challenge to the impugned order dated 13 October 2011 of the Assistant Commissioner of Customs, GATT Valuation Cell (GVC), Mumbai is that the Petitioner was not given a hearing in compliance with the principles of natural justice before the order was passed. By the impugned order, the Assistant Commissioner of Customs has decided to review the order in original dated 17 June 2010 accepting the declared invoice valuation for the purpose of assessment. The order appears to have been issued with regard to the products 2 WP 10057.11.sxw mentioned therein. According to the Assistant Commissioner, it had come to the notice of his Office on two inquiries conducted by the Directorate General of Valuation that the values declared by the Petitioner are lower than the All India Weighted Average for the same period and hence, it may not be legal and proper to continue with the earlier order accepting the invoice value for the purpose of assessment. 2. Counsel appearing on behalf of the Respondents states on instructions that since the impugned order was passed without affording the Petitioner an opportunity of being heard, a fresh order would be passed after complying with the principles of natural justice and after furnishing to the Petitioner within a period of two weeks from today, such adverse material on which reliance is sought to be placed by the Department. In the meantime, it is stated that the adverse consequences which have been envisaged in the impugned order dated 13 October 2011 shall not be enforced. Since the impugned order has not been passed in compliance with the principles of natural justice, we quash and set aside the order, leaving it however open to the Department to pass an appropriate order in accordance with law. In the event, 3 WP 10057.11.sxw that the Department intends to pass any interim directions for holding the earlier order in abeyance, it would be at liberty to do so after furnishing a reasonable opportunity, in compliance with the principles of natural justice to the Petitioner. All the rights and contentions of the parties are kept open. The Petition is accordingly disposed of. No order as to costs. (Dr. D.Y. Chandrachud, J.) (A.A. Sayed, J.)