2002 (8) TMI 117

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..... N. Muralikumaran, Additional Central Government Standing Counsel appearing for the respondent. 3.The request of the writ petitioner has already been turned down while stating that in respect of one of the importers, the case has been settled under Samadhan scheme, but in respect of other two importers the respondent has not assigned any reason. Be that so, what the petitioner wants is to rely upon is the rate of import of identical instruments namely, Cell Phone, GSM Mobile Telephone Network Hardware Equipments (hardware and software) and what the petitioner seeks is that certain information is not available with the petitioner but is available with the respondent or other Customs Commissionerate either at Mumbai or Delhi and which are....

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....terials which have been collected during the search of petitioner's premises and certain admissions have been made and based upon which the impugned show cause notice has been issued. 6.Be that so, there is no justifiable reason or rhyme to deny the petitioner's request for the particulars which the petitioner seeks to rely upon to put forward its case or objections, as those particulars or details have a bearing and are very much available with the respondent. In other words, the learned Senior Counsel though relies on Rule 5 of the Customs Valuation Rules, in my considered view, it is not necessary to refer to that rule in detail as by extending the principles of natural justice, a direction could very well be issued as prayed for. ....

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....tizen who is sought to be proceeded by calling upon the public authority to furnish those materials, which may enable the assessee or dealer or importer to put forth such legal pleas, including the plea of discrimination or unfair treatment or alike. 10.In the present case, details of assessment or valuation proceedings in respect of identical goods/items imported from the same country of origin by other importers which are required by the petitioner is furnished, it will enable the petitioner to know whether he is being treated differently or is subjected to discriminatory treatment or hostile treatment. 11.That apart, the petitioner will be enabled to set out or take such a stand depending on the very materials available with the re....