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2016 (8) TMI 432 - MADRAS HIGH COURT

2016 (8) TMI 432 - MADRAS HIGH COURT - TMI - Exemption Notification No.12/2012-Customs, dated 17.3.2012. - import of garment accessories in the name of Apparel Exporters - cross-examination of witnesses - articles 226 of the constitution - Section 124(a) of the customs Act - alternate remedy under Section 129-A of the Customs Act, 1962 - Held that: - it is a settled legal position that the Customs Act and other Taxation Statutes are a complete Code by themselves. The enactment provides for a hie .....

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USTICE T.S.SIVAGNANAM For the Petitioner : M/s.V.Pushpa For the Respondent :Mr.B.Rabu Manohar,SPC for R1 Mr.V.Sundareswaran,SPC for R2 ORDER Heard Ms.V.Pushpa, learned counsel for the petitioner and Mr.B.Rabu Manohar, learned Standing Counsel for the first respondent and Mr.V.Sundareswaran, learned Standing counsel appearing for the second respondent and with the consent of either parties, the writ petition itself is taken up for final disposal. 2. The petitioner has filed this writ petition cha .....

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quested for inspection of documents so as to enable them to submit their objections. The first respondent, by proceedings dated 16.10.2015, had issued an intimation of personal hearing to all the noticees and it is not in dispute that the petitioner and the their Directors were issued with notice of personal hearing. On receipt of the notice, the learned counsel, who has filed this writ petition, addressed a letter to the first respondent on 6.11.2015, stating that she has been engaged to appear .....

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that in the reply to the show cause notice, in paragraph No.24 therein, the petitioner has specifically requested an opportunity of personal hearing to them before adjudicating the matter and also requested permission to cross-examine the witnesses, whose statements have been relied upon in the show cause notice, with regard to the allegations against them. After receiving the replies of all the noticees, the first respondent has adjudicated the show cause notice and passed the impugned order, .....

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ng was granted, subsequently when this Court pointed out that three notices of personal hearing were issued to the petitioner, the learned counsel amended her submission and submitted that no opportunity to cross-examine was granted and the petitioner was not heard by the first respondent. The learned counsel has also referred to Section 124 of the Act and submitted that the show cause notice itself is defective as it does not satisfy clause (a) of Section 124 of the Act. That apart, the impugne .....

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