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2024 (3) TMI 59 - ALLAHABAD HIGH COURTChallenge to seizure order - seizure of 540 bags of Gambier - it is submitted that seizure of goods have been effected not on the strength of the original show cause notice dated 05.02.2024, but on the strength of reasoning and grounds with which petitioner was never confronted - HELD THAT:- Prima facie it does appear that the fact allegation on account of which, the show cause notice was originally issued had been duly explained by the petitioner. Adverse inference does not appear to have been drawn on those grounds. Rather fresh grounds have been culled out by the revenue authority. The revenue authority ought to have given a fresh notice to the petitioner to disclose the new grounds for the proposed seizure before the impugned order may have been passed. Failure to provide such opportunity has resulted in the impugned order being passed in denial of the rules of natural justice. To that extent, no useful purpose may be served in relegating the petitioner to the forum of alternative remedy. Petitioner may treat the impugned order to be the final show cause notice - Petitioner may file reply thereto within a period of one week - Petition disposed off.
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