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M/s Sheer Gold Pvt Ltd, M/s S.C. Shah Exports Versus The Commissioner of Customs (Air) , Additional Director General Directorate of Revenue Intelligence

2016 (5) TMI 127 - MADRAS HIGH COURT

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 wi .....

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on. Once the Department takes a stand that they are not relying upon certain documents mentioned in the show cause notice, there is no way the appellants could compel the Department to furnish copies of such documents before adjudication. If at all t .....

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roceedings, 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. Ramasubramania .....

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ing the refusal of the adjudicating authority to provide copies of certain documents mentioned in the show cause notice. 2. Heard Mr. S. Venkatachalam, learned counsel appearing for the appellant and Mr. V. Sundareswaran, learned Senior Panel Counsel .....

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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 noti .....

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ts sought copies of those documents. 5. However, by letter dated 13.11.2013, the adjudicating officer claimed that those documents are not sought to be relied upon in the adjudication proceedings. Therefore, challenging the denial of copies of those .....

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d be pointed out that the appellants have approached this court at the stage of show cause notice. The adjudication proceedings are not yet complete. It is true that the show cause notice made a mention about certain documents, but, by the orders imp .....

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