2020 (12) TMI 713

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..... ting authority. The adjudicating authority may consider the submissions that may be canvassed before him and take an appropriate decision in accordance with law. It is clarified that the adjudicating authority shall not be influenced in any manner while taking the final decision by the fact that the High Court has declined to entertain the writ application - application disposed off. - R/SPEC .....

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..... ho are in receipt of the main show cause notices and have also appeared before the adjudicating authority) have been called upon to show cause as to why penalty should not be imposed under Section 112 of the Customs Act, 1962 for the alleged acts of omission and commission resulting in evasion of the customs duty on the imported goods and thereby rendering those goods liable to confiscation under .....

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..... mstances referred to above, we dispose of this writ application with liberty to the writ applicants to put forward their case in the best possible manner before the adjudicating authority. The adjudicating authority may consider the submissions that may be canvassed before him and take an appropriate decision in accordance with law. We may clarify that the adjudicating authority shall not be influ .....

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