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2016 (5) TMI 127 - MADRAS HIGH COURT

2016 (5) TMI 127 - MADRAS HIGH COURT - 2016 (338) E.L.T. 213 (Mad.) - Refusal of the adjudicating authority to provide copies of certain documents mentioned in the show cause notice - Import of gold jewellery from Thailand - Availment of benefit of exemption under Customs Notification No.85/2004 dated 31.8.2004 read with Customs Notification No.101/2004 dated 31.8.2012 - Held that:- the show cause notice made a mention about certain documents, but, by the orders impugned in the writ petitions, t .....

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of principles of natural justice. But, at the stage of adjudication proceedings, the appellant cannot forestall the enquiry. Therefore, nothing wrong is found in the order of learned Judge. - Decided against the appellant - Writ Appeal Nos. 1709 & 1710 of 2015, M.P.Nos.1 of 2015 - Dated:- 26-2-2016 - V. Ramasubramanian And N. Kirubakaran, JJ. For the Appellant : Mr. S Venkatachalam For the Respondent : Mr. V Sundareswaran ORDER These writ appeals arose out of a common order passed by the learne .....

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2004 read with Customs Notification No.101/2004 dated 31.8.2012. 4. On the basis of intelligence, the officials of the Directorate of Revenue Intelligence conducted a search in the premises of the appellants and issued show cause notice dated 21.12.2012 under section 124 of the Customs Act, 1962. In the show cause notice, the second respondent herein claimed that the certificates produced by the appellants, from the parties in Thailand which allegedly sold the gold jewellery to them, were referr .....

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