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2017 (9) TMI 136 - HC - CustomsPrinciples of Natural justice - Absolute confiscation - gold - the petitioners have an effective alternative remedy by way of an appeal to the Commissioner of Customs (Appeals), Chennai. However the petitioners, without availing such remedy, have approached this Court, challenging the impugned order on the ground of violation of principles of natural justice - Held that: - in the communication dated 27.02.2016, the Superintendent of Customs informed the petitioners' counsel that they can examine the documents referred to in the show cause notice at the time of personal hearing. This opportunity has not been given though the counsel pointed out that most of the documents requested from the department have not been supplied to them and this seriously hampers the defence of the case - the statement made in counter affidavit is of little worth and it does not substantiate that principles of natural justice have been complied with and thus for the above reasons the impugned order is liable to be set aside for De novo jurisdiction - the impugned order is set aside and the matter is remanded back to the second respondent for fresh consideration - petition allowed by way of remand.
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