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Issues: Whether the petitioner was entitled to supply of the record of the personal hearing held on 31 May 2019 and a decision on the request for supply of relied documents, return of non-relied documents and seized digital data.
Analysis: The proceedings in the customs adjudication were ongoing, but the respondent had not supplied the record of the personal hearing to the petitioner. In such circumstances, fairness in the adjudicatory process required that the petitioner be furnished the hearing record. The request concerning relied documents, non-relied documents and seized digital data was left to be decided by the respondent in accordance with the applicable law, rules, regulations and government policy.
Conclusion: The petitioner was entitled to receive the record of the personal hearing within the time fixed by the Court, and the respondent was directed to take a decision on the remaining document and data requests within two weeks.