TMI Blog2016 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice. The rights of the petitioner to offer explanation/objections would be prejudiced, if those documents are not furnished, despite specific request was made. This Court finds considerable force in the stand taken by the learned counsel appearing for the petitioner. - Matter remanded back. - Writ Petition No. 36654 of 2015 and M. P. No. 1 of 2015 - - - Dated:- 30-11-2015 - R. Mah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has filed the present Writ Petition, seeking for the aforementioned relief. 3. According to the learned counsel appearing for the petitioner, the petitioner engaged in import of goods and effected High Seas sales and reported the same in their respective returns. On the basis of some materials, the reporting mode was not accepted by the respondent and he proposed to tax the transaction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel appearing for the respondent, and perused the materials available on record. 5. Admittedly, the respondent relied the Customs Data as the underlying and conclusive basis for passing the impugned order. When such being the case, without furnishing the relied documents, the respondent cannot pass an order, which is against the principles of natural justice. The rights of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent and necessary orders be passed within a period of four weeks thereafter, without being influenced by the report filed by the Enforcement Wing Officials. It is made clear that, if the petitioner fails to appear before the respondent, it is open to the respondent to pass orders forthwith on merits and in accordance with law. 7. In the result, the Writ Petition is allowed on the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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