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2019 (5) TMI 765 - HC - CustomsInspection of documents based on which SCN was issued u/s 124 of CA - Inspection of Import General Manifest (IGM) - Relied upon documents (RUD) - HELD THAT:- This Court is of the considered view that even though the impugned letter is only a communication, but since the communication discloses that the first respondent has rejected the request of the petitioner to inspect the Import General Manifest, allegedly filed by the petitioner nor satisfied the requirements of Section 124 of the Customs Act, 1962 that reasonable opportunity will have to be given to the petitioner before final orders are passed, this Court deems it fit that the petitioner must be furnished with a copy of the Import General Manifest allegedly filed by them, which is relied upon by the first respondent for their Show Cause Notice dated 14.02.2013, issued by them to the petitioner under Section 124 of the Customs Act, 1962. The first respondent is directed to furnish a copy of the Import General Manifest referred to in their Show Cause Notice dated 14.02.2013, to the petitioner within a period of two weeks from the date of receipt of a copy of this order. After furnishing a copy of the Import General Manifest to the petitioner, the first respondent shall pass final adjudication orders after affording sufficient opportunity to the petitioner, including granting them right of personal hearing within a period of eight weeks thereafter. Petition disposed off.
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