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TMI Blog2019 (5) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... al orders are passed, this Court deems it fit that the petitioner must be furnished with a copy of the Import General Manifest allegedly filed by them, which is relied upon by the first respondent for their Show Cause Notice dated 14.02.2013, issued by them to the petitioner under Section 124 of the Customs Act, 1962. The first respondent is directed to furnish a copy of the Import General Manifest referred to in their Show Cause Notice dated 14.02.2013, to the petitioner within a period of two weeks from the date of receipt of a copy of this order. After furnishing a copy of the Import General Manifest to the petitioner, the first respondent shall pass final adjudication orders after affording sufficient opportunity to the petitioner, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and Mr.R.Aravindan, learned Standing Counsel, who accepts notice for the respondents. 4.Admittedly, no final orders have been passed by the first respondent pursuant to the Show Cause Notice issued by him to the petitioner under Section 124 of the Customs Act, 1962. But on receipt of the Show Cause Notice, the petitioner has given a representation on 08.04.2019, requesting the first respondent to give permission to inspect the Import General Manifest, alleged to have been filed by the petitioner, while importing the subject goods. According to the petitioner, it is their case that they never imported the subject consignments and they were not connected with the said import. It is also their case that no bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner must be given reasonable opportunity of being heard in the matter before passing final orders under Section 122 of the Customs Act, 1962. In the instant case, even though the Show Cause Notice refers to a IGM allegedly filed by the petitioner, which has been denied by them, the same has not been furnished to the petitioner nor the petitioner was allowed to inspect the said document by the first respondent under the impugned letter. Even though the impugned letter is not a final order and it is only an intimation, but in the said impugned letter the first respondent has categorically denied the request made by the petitioner to inspect the Import General Manifest allegedly filed by the petitioner. This being the case, this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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