TMI Blog2024 (8) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... ner's case that in connection with a project submitted by the Government of Mizoram for the project "C/o Auditorium and Stadium at Serchip, Mizoram" for development of North Indian States including Sikkim, duly sanctioned by Government of India, the work order was executed by the National Building Construction Corporation Limited (NBCC) and the petitioner was entrusted with the job of supply and installation of synthetic football field at the sports stadium, Serchip, Mizoram from Greenfield BV. The petitioner claims to have imported artificial turf for football at a cost of Rs.88,01,603.48 from Greenfield BV for installation of synthetic football field at the sports stadium, Serchip, Mizoram. 3. According to the petitioner, inasmuch as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no reply was received from the importer in response to the show cause notice dated 14th May, 2020. According to her, in absence of consideration of the response filed by the petitioner to the show cause notice, the entire object of granting opportunity to show cause stands frustrated. The aforesaid also constitutes violation of principles of natural justice. 6. Having regard to the aforesaid, it is submitted that this Court may be pleased to set aside the order impugned and remand the matter back to the authorities for reconsideration. 7. Mr. Dey, learned advocate appearing for the respondents, submits that despite the fact that the respondents had attempted to trace out the reply from the records, the reply could not be traced out. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make the importer aware of the circumstances which the importer may be required to respond. In this case, the petitioner claims to have responded to the show-cause notice. At least, the respondents could not rebut the same. Although a personal hearing was given but non-consideration of such response by recording in the order that no reply was received appears to be a mechanical approach, apart from being violation of principles of natural justice. 10. Although, there is an Appellate Authority, however, as the order-in-original stands vitiated on the ground as noted hereinabove, I am of the view that the order cannot be sustained. The same is, accordingly, set aside and is remanded back to the Adjudicating authority for re-hearing. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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