2018 (1) TMI 768

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....initiated by way of show cause notice dated 6.10.2017 as the same is issued in contradiction to departmental circular/instruction dated 25.4.2016 and 13.10.2016 by respondent No.2. (ii) Without prejudice to above by an appropriate, writ, order or direction to direct the respondent No.2 to direct his office, jurisdictional office, respondent No.3 office to supply resumed unrelied upon documents and RTI Documents and complete records of the case in the interest of justice to the petitioners to submit appropriate defence reply and to request for cross examination of desires persons. (iii) by an appropriate, writ, order or direction to grant reasonable time to submit the defence reply after providing documents under Rule-24A a....

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.... 16. The Act does not prohibit application of the principles of natural justice. The Commissioner of Customs either could not have passed the order on the basis of the materials which were known only to them, copies whereof were not supplied or inspection thereto had not been given. He, thus, could not have adverted to the report of the overseas enquiries. A person charged with mis-declaration is entitled to know the ground on the basis whereof he would be penalized. He may have an answer to the charges or may not have. But there cannot be any doubt whatsoever that in law he is entitled to a proper hearing which would include supply of the documents. Only on knowing the contents of the documents, he could furnish an effective reply. ....

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....eeks from receipt of the documents. Therefore, issue No.1 is answered in favour of assessee. " 4. He also relied upon the circular No.IV/16/312/2006-CZO dt. 20.9.2006 wherein it has been provided as under:- 2. In this connection, your kind attention is invited to Board's Circular No.42/88-CX.6 dated 24.5.1988 and No.48/88-Cx.6 dated 10.06.1988 as per which the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they were seized. Further, at the time of issue of Show Cause Notice, a clause may be incorporated in the Show Cause Notice stating that un-relied upon documents/records may be collected by the persons within 30 days of receipt of S....