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Issues Involved:
The issues involved in this case are the challenge to a Board Circular and an order passed by the Additional Commissioner of Customs without proper service and hearing. Challenge to Board Circular: The petitioners challenged Board Circular No. 24/2011-Cus., dated 31 May 2011, which allowed the transfer of adjudication function to the Additional Commissioner even in cases where show cause notices were issued by the Commissioner of Customs. Order Passed by Additional Commissioner: The petitioners contested the order dated 19 February 2013 passed by the Additional Commissioner of Customs, claiming it was not served upon them and was made without affording them a hearing. The learned Counsel for the respondents failed to provide evidence of the service of the order-in-original dated 19 February 2013 on the petitioners. The petitioners argued that they were not given a reasonable opportunity to present their case before the Adjudicating Officer as the last hearing was scheduled on 28 January 2013, but they received the notices on the same day. Consequently, they could not attend the hearing, leading to the Adjudicating Authority issuing the impugned order on 19 February 2013. The petitioners requested that the order be set aside, and the matter be referred back to the Commissioner of Customs for adjudication. The respondents suggested that the petitioners could seek recourse through the Appellate Authority, i.e., the Commissioner of Customs (Appeal), to address their grievances regarding natural justice. They proposed the dismissal of the petition, directing the petitioners to utilize the alternate remedy available. However, the respondents could not demonstrate that the hearing notices were served on the petitioners before the scheduled date or prove the service of the order-in-original dated 19 February 2013. Consequently, the impugned order was set aside, and directions were issued to the Adjudicating Authority to provide a fair hearing to the petitioners and resolve all issues raised in the show cause notice dated 22 December 2010 in accordance with the law. To ensure proper notice service, the petitioners were instructed to appear before respondent No. 3 on 20 December 2013 for the hearing. The adjudication proceedings were directed to be expedited and ideally concluded by 31 January 2014. It was clarified that the court had not delved into the merits of the parties' contentions at this stage. The writ petition was disposed of accordingly, with the parties instructed to act upon a duly authenticated copy of the order provided by the court registry.
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