TMI Blog2024 (2) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notices - HELD THAT:- It is opined that since Exts. P3 and P4 are only show cause notices, the petitioner must, at least at the first instance, appear before the officer and show cause against the proposals in Exts. P3 and P4. However, the learned counsel for the petitioner is right in contending that the petitioner is entitled to the materials on the basis of which the show cause notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund. It is the case of the petitioner that, from the details set out in Exts. P3 and P4, the petitioner is not able to ascertain with certainty the basis for the issuance of the show cause notices. It is submitted that there a reference in Ext. P3 and also in Ext. P4 to certain information provided to the department by the Commissioner of Customs, which seems to have concluded that the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of which the show cause notices have been issued, have not been supplied to the petitioner, it is for the petitioner to make a request to the officer for the supply of those documents. 3. Learned counsel for the petitioner, in reply, would submit that Exts. P5 to P8 letters submitted by the petitioner would indicate that the petitioner has already requested for certain details and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner shall appear before the officer, who issued Exts. P3 and P4 show cause notices at the designated time on 30-01-2024. On that date, it is open to the petitioner to file a request detailing the documents that are required by the petitioner for the purposes of filing a proper reply to Exts. P3 and P4 notices. The officer shall consider the request for providing documents and shall pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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