Order imposing penalties under s.112(a) and (b) Customs Act quashed for breach of audi alteram partem, remitted for fresh adjudication

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....The HC held that the order imposing penalties under s.112(a) & (b) of the Customs Act must be quashed insofar as the petitioners, finding a breach of audi alteram partem principles because the adjudicating authority reproduced the show-cause notice verbatim and failed to furnish independent reasons rejecting the petitioners' written replies. The court noted undisputedly that no contraband was seized from the petitioners and only from a third party. In the interest of justice the HC allowed the petitions by remitting the matters to the first respondent for fresh adjudication on merits, with directions to consider the petitioners' submissions and to record adequate, independent reasons in accordance with law.....