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2019 (7) TMI 1361 - BOMBAY HIGH COURTPrinciples of Natural Justice - grievance of the petitioner is, the impugned order dated 13th July, 2018 passed by respondent no.2, Commissioner of Customs is an order passed in breach of principals of natural justice - demand of custom duty u/s 28 of the Act - HELD THAT:- The objective of giving show cause notice is not an empty formality. The objective is to make the party aware of the case it has to meet. Thus time is given to respond to the same. The reduction of time as given in the notice, certainly causes prejudice to the party. The conduct of the petitioner in not attending the personal hearing would not absolve the Revenue from giving time of thirty days as stated in the notice, on serving the complete show cause notice on the parties. In these circumstances, there has been failure of principles of natural justice inasmuch as the petitioner has not been given sufficient opportunity to meet the show cause notice. In these circumstances, directing the parties to avail of alternative remedy would be unfair as original proceeding is itself in breach of natural justice. SCN restored to the file of Commissioner of Customs, respondent no.2, for fresh disposal in accordance with law - petition allowed.
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