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TMI Blog2020 (2) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority, on remand, to dispose of the show cause notice issued to the Petitioner afresh and on its own merits, without referring to and relying upon the alert Circular No.2/2019. The adjudicating authority to afford a personal hearing to the Petitioner before disposing of the show cause notice, as aforesaid. The order now made by us and without prejudice to the rights and contentions of the Petitioner, Mr. Dada, learned Senior Advocate for the Petitioner states that the challenge to the alert Circular No.2/2019 is not being pressed for the present - petition disposed off. - WRIT PETITION NO. 1044 OF 2019 - - - Dated:- 13-2-2020 - M.S. Sonak Smt. M.S. Jawalkar, JJ. Mr. Rafiq Dada, with Mr. R. G. Ramani, Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) This Hon'ble Court be pleased to issue a Writ of mandamus, or a Writ in the nature of mandamus, or any other appropriate Writ, order or directions, directing the Respondents by their servants, agents and subordinates to grant the exemption from Export duty on iron ore where the Fe content (when computed on WMT basis) is less than 58%, without any further delay and within a reasonable timeframe, as deemed fit by this Hon'ble Court; (d) Pending the hearing and final disposal of this Petition, this Hon'ble Court may be pleased to restrain the Respondents from recovery of demand raised in the impugned Order dated 23.09.2019 be stayed. (e) For interim reliefs in terms of prayer clauses (a), (b) and (c) above. (f) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents refers to para 2 of the Affidavit-in-reply filed by Shri B. Ajay Kumar, Assistant Commissioner of Customs, which reads as follows : 2. I say that with reference to para 3 of the impugned Alert Circular 01/2019 dated 15/04/2019 issued by the respondent no.4 is an internal communication and administrative nature. The final assessment Order dated 23/09/2019 issued by the respondent no.2 erroneously refers to the alert circular. Further, the petitioner had requested for personal hearing which also appears from the order that it was not given. Therefore, if the matter is remanded back on hearing the petitioner the matter will be adjudicated on merits without reference to alert circular. 6. Ms. Desai submits that without preju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n its own merits, the apprehensions expressed on behalf of the Petitioner are addressed at least, to some extent. However, since the adjudicating authority in the impugned letter dated 23/09/2019 had not only referred to the alert Circular No.2/2019, but also quoted a significant passage from the same, we really do not understand the basis of the Respondents resisting to share this alert Circular No.2/2019 with the Petitioner. If the alert Circular No.2/2019 is shared with the Petitioner, it will enable the Petitioners to file their response in effective manner and even comment upon the possibility of such circular influencing the decision making process. Ultimately, the issue of adjudication will have to be decided by the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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