TMI Blog2018 (1) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are binding and it will be open for the court to pass an appropriate order for recovery of the amount from the officer - this exparte order is passed in view of the fact that inspite of representation made for supplying documents, the same has not been supplied. The officer will now act in accordance with law and will not proceed arbitrarily, without giving proper opportunity to the petitioner. Petition disposed off. - D. B. Civil Writ Petition No. 218 / 2018 - - - Dated:- 4-1-2018 - K. S. Jhaveri And Inderjeet Singh, JJ. For the Petitioner : Mr. Sameer Jain ORDER 1. By way of this petition, the petitioner has prayed for following relief:- (i) by an appropriate, writ, order or direction to quash and set aside the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious places. However, the documents collected during the said enquiry were not supplied to them although reliance was placed thereupon and, thus, the principles of natural justice have been violated. 15. The statutory authorities under the Act exercise quasi-judicial function. By reason of the impugned order, the properties could be confiscated, redemption fine and personal fine could be imposed and in the event an importer was found guilty of violation of the provisions of the Act. In the event, a finding as regards violation of the provisions of the Act is arrived at, several steps resulting in civil or evil consequences may be taken. The principles of natural justice, therefore, were required to be complied with. 16. The Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of appellant when all the resumed and relied upon documents were not supplied to him in spite of repeated requests? 10. It is well settled principle of law that the person who is to take an action is required to supply basic documents, which sought to be relied upon. The documents though referred in the show cause notice were not given to the assessee by the Tribunal. 12. In that view of the matter, we remit back the matter to the first authority. The petitioner will appear before the first authority on 06.11.2017 and authority will settle the matter within a period of four weeks and reply after the documents are supplied to the appellant. Reply will be filed if required within the period of three weeks from receipt of the do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 30 days of receipt of the Show Cause Notice. The designation and address of the officer responsible for returning the relied upon records should also be mentioned in the Show Cause Notice. 6. He also relied upon the Circular No.42/88-CX.6, dt. 24.5.1988 wherein it has been provided as under:- 2. Once the show cause notice is issued to the party the documents/records, which have not been relied upon, may be returned to the party under proper receipt. 3. The above measures would help substantially reduce the time taken by parties for inspection of documents. 7. He submitted that in the eventuatlity the order is passed, the appellate authority will not entertain the appeal without depositing the amount. Prima facie, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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