TaxTMI 
TaxTMI 
2021 (2) TMI 919
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....een imposed with penalty of Rs. 3½ Crores under Section 114(iii) and 114AA of the Customs Act, 1962. Questioning the same, this writ petition has been filed. 3. Even at the outset, I made it clear to the petitioner that since the order passed by the respondent is appealable before the Tribunal, the petitioner will have to necessarily fulfill certain threshold requirements, if the issue is to be examined under Article 226 of the Constitution of India. The petitioner's counsel contended that the relied on documents were not furnished to him and since this is a grave violation of the principles of natural justice, he is entitled to maintain this writ petition. 4. Per contra the learned Standing counsel even while taking me through....
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....of admission itself. The petitioner was arrayed as petitioner No.2 in the said writ petition. He was permitted to canvass all the grounds urged by him before the adjudicating authority by way of proper reply. If according to the respondent, such a ground was taken without any basis, nothing stopped the respondent from communicating immediately thereafter that the petitioner was taking a false plea and that he was actually served with all the copies of the documents relied on in the show cause notice. 7. I had already pointed out that in reply to the show cause notice, the specific prayer for supply of the documents was made. In the impugned order, though it is admitted that the reply was received in response to the show cause notice from t....