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2022 (5) TMI 661 - HC - CustomsSeizure of mobile phones - sufficient and reasonable opportunity to the petitioners provided or not - violation of the principles of natural justice - HELD THAT:- In view of the second respondent’s perfunctory dismissal of the explanation offered by the petitioners with the observation that the petitioners’ defence is a melodramatic narration of circumstances surrounding the seizure of the iPhones and a script for a Potboiler, and the repeated reference to the petitioners approaching this Court in W.P. No. 20110/2021 without availing the remedy of revision under Section 129DD of the Customs Act, 1962, this Court must opine that, notwithstanding any other remedy that could be available to the petitioners against the impugned order, the petition must be allowed quashing the impugned order and restoring the appeals to the file of the second respondent for reconsideration without much ado to ensure that the proceedings are decided strictly on merits and upon consideration of all material dispassionately in accordance with law after due opportunity. The petition is allowed in part.
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