IPC Packaging Company Pvt. Ltd. v. The Additional Commissioner of Customs & Anoth

INTRODUCTION

IPC Packaging Company Pvt. Ltd. challenged the legality of an order passed by the Additional Commissioner of Customs, Inland Container Depot, Bangalore, demanding Customs Duty of ₹1,02,92,549/- and ordering confiscation of imported goods valued at ₹4,79,34,475/-.

The petitioner did not challenge the order on the merits of the customs demand. Instead, the writ petition was founded solely on the ground that the impugned order had been passed in gross violation of the principles of natural justice.