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2021 (4) TMI 818 - HC - CustomsValidity of SCN - Undervaluation - violation of intellectual property rights of certain third parties - allegation is that some of the documents that find place in the show cause have not been served on the writ petitioner - reliance placed on the documents other than the ones set out in annexure A of the show cause notice or not - violation of principles of natural justice or not - HELD THAT:- There is a well known distinction between the documents that are 'referred to' and the documents that are 'relied on'. In the show cause notice, the authority for the purpose of covering the trajectory of events or for the purpose of narration may refer to certain documents but it is not incumbent on the authority to make available every document, which is referred to in the show cause notice. Only those documents on which reliance will be made in the adjudication will have to be supplied to the noticee. The petitioner's counsel strongly asserts that the document No.3 in annexure A is not the manifest filed by the petitioner but one filed by a third party. If that be so, it is a point to be canvassed at the time of adjudication. The petitioner has come to the Court prematurely - As of now, there are no violation of principles of natural justice. Petition dismissed.
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