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2021 (2) TMI 919 - HC - CustomsService of relied on documents - Levy of penalty under Section 114(iii) and 114AA of the Customs Act, 1962 - principles of natural justice - HELD THAT:- In the impugned order, though it is admitted that the reply was received in response to the show cause notice from the petitioner, this contention as regards the non-supply of the relied on documents was not dealt with or controverted - Nothing stopped the adjudicating authority from averring in the impugned order that the contention taken by the noticee/petitioner herein was false. He could have also furnished proof of having served the documents in question on the petitioner. Such an averment or finding is totally absent in the impugned order. The petitioner's counsel also drew my attention to yet another aspect. At page No.85 of the typed set of papers, the Speed Post cover in which the show cause notice was sent has been enclosed. It is seen therefrom that the said show cause notice was despatched on 26.02.2020. It is seen in the postal endorsement that the weight of the contents was 110 gms. and 50 Rupees stamp was affixed on the cover. The show cause notice runs to 36 pages. It is stated by the petitioner's counsel that the weight of the show cause notice alone would come to 110 gms. If all the 24 documents had been enclosed, the weight would have been much higher and that would have been reflected in the stamp value also. I find this circumstance to be quite interesting and indicative of the truth of the version projected by the petitioner herein. Thus, the writ petitioner was not served with copies of the documents relied upon by the department both in the show cause notice as well as in the impugned order - petition allowed - decided in favor of petitioner.
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