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2021 (11) TMI 204 - KARNATAKA HIGH COURTViolation of principles of natural justice - Import of capital goods under EPCG Scheme - no show-cause notice indicating initiation of adjudication process issued - N/N. 102/2009-Cus dated 11.09.2009 - HELD THAT:- A perusal of the records would indicate that no show-cause notice has been issued as the first step in the proceedings of adjudication as contemplated under Section 28 - It is admitted that petitioner was not afforded any opportunity of personal hearing. Wherever the benefit conferred upon the petitioner by issuance of redemption letter is sought to be revoked, there has to be strict adherence to the principles of natural justice. The recovery notice dated 18.09.2018 issued by the respondent no.3 at Annexure-'M' and the letter dated 18.09.2018 at Annexure-'N' are set aside. The respondent authorities to issue a show-cause notice and decide the matter after affording an opportunity of personal hearing to the petitioner. The action of invocation of bank guarantee by the respondent is set aside and the communication of the authority to the bank is held to be illegal as the same was issued without issuance of prior show-cause notice as per the statutory scheme - Petition disposed off.
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