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        Case ID :

        2019 (7) TMI 1913 - HC - Customs

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        Fairness in customs adjudication requires supply of personal hearing records, while related document and data requests must be decided separately. Fairness in ongoing customs adjudication required the petitioner to be furnished with the record of the personal hearing, because the record had not been ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Fairness in customs adjudication requires supply of personal hearing records, while related document and data requests must be decided separately.

                              Fairness in ongoing customs adjudication required the petitioner to be furnished with the record of the personal hearing, because the record had not been supplied and the hearing formed part of the decision-making process. The Court directed supply of that record within the time fixed. The petitioner's remaining requests for relied documents, return of non-relied documents and seized digital data were not finally decided on the merits; the respondent was directed to consider them in accordance with the applicable law, rules, regulations and government policy within two weeks.




                              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.


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                              ActsIncome Tax
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