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TMI Blog2016 (6) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... f mind by the Adjudicating Authority on this aspect. The fact that no reasons have been given in the said letter for such rejection makes it even more suspect. As far as other request for inspection of the investigation file is concerned, Mr Satish Kumar points out that there could be documents in the investigation file which cannot be shown to the Petitioner and other co-noticees on account of their nature. The Court is of the view that this by itself cannot be a reason to refuse inspection of the investigation file. If there are documents in the investigation file which, according to the Adjudicating Authority, cannot be shown to the Petitioner, the Adjudicating Authority should give reasons in writing for refusing inspection of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner and the NSEZ on 9th December 2006 for conversion of the Petitioner from a DTA unit to a 100% EOU. Thereafter an application was made by the Petitioner on 18th September 2009 for grant of a licence for Private Customs Bonded Warehouse under Section 58 of the Customs Act, 1962 ('CA'). This licence was issued on 13th May, 2010. 3. It is stated that a search was conducted in the premises of the Petitioner at NOIDA by the Directorate of Revenue Intelligence ( DRI ) on 13th February, 2014 and certain documents were seized. It is claimed that the Managing Partner of the Petitioner was compelled to deposit ₹ 30 lakhs with the Customs Department i.e. ₹ 20 lakhs on 13th February, 2014 and ₹ 5 lakhs each on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs pursuant to the impugned SCN were stayed. 8. Today Mr Satish Kumar states that he has instructions to file a counter affidavit. He sought more time for that purpose. He also referred to para 24 of the SCN which reads as under: NON RUDs may be collected, if required, by the notice/notices from the office of the Director General, Directorate of Revenue Intelligence, 7thFloor, D Block, Indraprastha Bhavan, I.P. Estate, New Delhi during office hours on any working day with prior appointment. 9. The Court is of the view that granting time to file counter affidavit will result in the adjudication proceedings being delayed further. The Court, at this stage, does not wish to entertain the prayer of the Petitioner to quash the SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the rejection of the Petitioner s request by the impugned letter dated 9th May, 2016 by the Adjudicating Authority is untenable in law and is, accordingly, set aside. 13. The following directions are, accordingly, issued: (i) Within a period of two weeks from today the Adjudicating Authority will ensure that the DRI returns to the Petitioner the non- RUDs in terms of Para 24 of the SCN. (ii) Within the same period the Adjudicating Authority will provide the Petitioner inspection of the Investigation File and wherever any portion of the file cannot be shown to the Petitioner and/or co-noticees, the Adjudicating Authority will record the reasons in writing for such refusal, and provide a copy of the reasons to the Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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