2020 (2) TMI 703

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.... the Petitioner and Ms. Asha Desai, learned Standing Counsel for the Respondents. 2. Rule. Rule is made returnable forthwith, with the consent of and at the request of the learned Counsel for the parties. 3. The Petitioner, by instituting this Petition, seeks the following reliefs : "(a) This Hon'ble Court be pleased to issue a suitable Writ, order or direction in the nature of certiorari or any other Writ, order or directions and call for the records of the Impugned Alert Circular 2/2009 dated 15.04.2019 issued by the Respondent No.4 and after going through the legality, validity and propriety of the Impugned Alert Circular No.02/2009 dated 15.04.2019, be pleased to quash the same; (b) This Hon'ble Court be pleased to issue a....

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..../4/2019, issued by the Directorate of Revenue Intelligence (DRI). He submits that despite the request, copy of such general alert Certificate No.2/2019 was never furnished to the Petitioners. He submits that in all probabilities, the alert Circular No.2/2019 contains instructions requiring the adjudicating authority to decide the matter in a particular manner. He submits that the adjudicating authority, being a quasi-judicial authority, no such instructions can be issued to it by any authority and, in any case, the adjudicating authority must not rely upon any such instructions. Mr. Dada submits that no personal hearing was afforded to the Petitioner, even though the same was requested before issuance of the impugned letter dated 23.09.2019....

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....ely upon the alert Circular No.2/2019, no directions be issued for furnish of the copy of such alert circular to the Petitioner, since, the alert circular, in any case, is an internal communication of administrative nature. 7. Since, it is conceded in the affidavit filed by the Assistant Commissioner of Customs that the matter can be remanded to the adjudicating authority, we set aside the impugned letter dated 23rd September, 2019 and remand the matter to the concerned adjudicating authority for fresh decision in accordance with law and on its own merits, without referring to or relying upon the alert Circular No.2/2019. 8. Mr. Dada, however, submits that the Respondents should be directed to furnish a copy of the alert Circular No.2/201....