Opportunity to Show Cause Must Be Meaningful, Not Merely Formal; Ensure Fair Chance to Present Case Before Decision.

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....When an opportunity is given to show cause it should be an effective opportunity and not an empty formality. The interest of the revenue has been sufficiently safeguarded as the goods have been released on furnishing of bank guarantee and bond. Therefore, adequate opportunity should be granted to the appellant and thereafter the authority should take a decision in the matter. - HC....