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Issues:
1. Interpretation of Customs Notification No. 114/80-(Cus.) 2. Violation of principles of natural justice in adjudication proceedings Analysis: 1. The petitioners, who publish newspapers in English and other languages, imported Printing Machinery and cleared them under Customs Notification No. 114/80-(Cus.). Later, a show cause notice was issued questioning their entitlement to the notification's benefits. The petitioners argued that similar imports by others were not challenged, seeking fairness in adjudication. Despite their requests for relevant documents and witnesses, the writ petition was dismissed earlier. The High Court observed the duty of the quasi-judicial authority to consider such requests during adjudication proceedings. Subsequently, the respondent scheduled a hearing without addressing the petitioners' pending application, leading to concerns about fair treatment and natural justice principles. 2. The respondent proceeded with adjudication without addressing the petitioners' representation dated 15-2-1989, which sought a fair disposal of their earlier application and a hearing on the matter. The petitioners also requested an adjournment due to a partner's ceremony, emphasizing the need for a proper hearing before any further action. The respondent's decision to proceed ex parte and render adverse orders without addressing the petitioners' requests was deemed a violation of natural justice. The High Court quashed the impugned orders and directed the respondent to reinitiate proceedings, ensuring a reasonable opportunity for the petitioners to present their case in accordance with the law.
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