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TMI Blog2015 (1) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice had not been issued. Even after the representatives of the writ petitioner allegedly met the customs officials, there was no correspondence on record making a complaint that the adjudication process was continuing without issuance of a show cause notice. Issuance of the show cause notice had been expressly or impliedly waived by the writ petitioner. - If that is the situation th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of ₹ 1 lakh on the writ petitioner. 4. A quantity of yellow peas was imported by the importer. The vessel anchored at the Sagar anchorage. From this anchorage the goods were brought in barges to the Khiddipur dock. Under the law, the goods were dutiable. But the duty in respect of those goods had been exempted by a Central notification. Permission was granted to the importer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. They had been proceeded against unnecessarily. 6. Mr. Saraf, learned Counsel for the Revenue, showed me portions of the adjudication order where it was recorded that representatives of the petitioner had appeared. He submitted that issuance of a formal show cause notice had been waived by the writ petitioner s representatives. According to Mr. Choudhury, there was no such waiver and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction of this Court under Article 226 of the Constitution can be invoked. 10. Whether the writ petitioners furnished a guarantee or not, whether they had any responsibility in the unloading of the 1000 MT cargo at Diamond Harbour area or not, whether they had responsibility in the safe passage to Kolkata or not, has to be established upon proper evaluation of evidence. 11. In that view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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