2014 (11) TMI 1029

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..... y the petitioners to the respondent department to furnish them with documents relied on in the show cause notice. This writ was filed after the time period for preferring the appeal before the tribunal had elapsed. - However, I am of the view that the petitioners should be given the fullest opportunity of presenting their case before the tribunal. - The Customs authority will make over to the .....

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..... fectively defend themselves in the adjudication of the show cause. Both Mr. Dey and Mr. Roy, learned advocates appearing for the Customs department and Directorate of Revenue Intelligence respectively have, prima facie, shown before this court that in the show cause notice itself there was an opportunity to the petitioners to collect from the department photocopies of documents relied upon in it. .....

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..... tion order and directing the Commissioner of Customs [Port] to decide the matter afresh. However, I am of the view that the petitioners should be given the fullest opportunity of presenting their case before the tribunal. Provided an appeal is filed by the petitioners before the tribunal by 22nd December, 2014, the tribunal will admit the appeal and hear out the same without insisting on any techn .....

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