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2020 (1) TMI 72 - HC - CustomsReturn of seized documents or not relied upon (No RUD) - Non furnishing of Reply to the Show Cause Notice - According to the petitioner they are material and relevant for preparing their reply to the said show cause notice. - misdeclaration of value of imported goods - time limitation for filing of reply of SCN - HELD THAT:- No writ petition can be entertained to quash a hearing of notice as it is not an order. At the same time, it should be remembered that the 2nd respondent as an investigative agency cannot retain the seized documents. Once its completes investigation and issuing of Show Cause Notice, it should return the same or give back photo copy to the person to who it belonged. As per Circular No. 394/15/88-Cus A.S dated 13.6.1996 and Circular No. 207/09/2006-CX, the 2nd respondent was required to return the documents not relied upon/considered useful from any angle to the parties concerned - The 2nd respondent however failed to do so. Despite order dated 22.12.2014 in W.P.No. 899 of 2013, barring few documents, not all the documents directed to be furnished have been supplied. Since the 2nd respondent has not fully complied with the said order, I am of the view, the 2nd respondent should be directed to strictly comply with the said order in letter and spirit within a period of 30 days of receipt of this notice - The petitioner and other notices shall thereafter file their reply to the Show Cause Notice No.F.No.VIII Dated 22.12.2011 within a period of 90 days i.e latest by 31st March, 2020. Under no circumstances any extension of time for filing the reply shall be entertained as the adjudication of the show cause proceeding has been considerably delayed by about seven years due to pendency of the present writ petition. All the defences raised in the present writ petition including the submission regarding abatement of show cause proceedings in the light of section 28 (9) Of the Customs Act, 1962 is left open to be decided by the 1st respondent - Petition disposed off.
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