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TMI Blog2024 (12) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, whether they were vital to the Petitioner s defence, whether any real prejudice resulted from the alleged non-furnish are all matters that are best examined by the appellate authority. Merely alleging that some documents were not furnished is insufficient in such matters. The impact of the allegedly non-furnished documents also needs to be considered. This is not a case of no notice or no opportunity even going by the allegations in the Petition. At the highest, this is a case where the allegations concern a lack of adequate opportunity. In such a case, the Petitioner must plead and establish prejudice because there is nothing like a mere technical breach of natural justice. Section 129B of the Customs Act, 1962, confers substantial p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Canon India Private Limited (Review Petition No. 400 of 2021). 4. Mr Kamat, however, submits that the impugned order dated 28 June 2024 made by the 1st respondent grossly violates the principles of natural justice and fair play. He submits that the petitioners, from October 2023 onwards, have been requesting the furnishing of documents, among other things, relating to 3 seizure inspections and also panchnama etc. After repeated requests, the petitioners were offered a physical inspection of the consignments on 03 May 2024. However, crucial documents were never furnished to the petitioners. Mr Kamat submits that as a result, the petitioners could not file an effective reply and otherwise show adequate cause in the matter. He submits that si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the show cause notice was deferred. Inspection was also offered to the petitioners. Instead of raising a defence, if any, the Petitioner focused entirely on developing a case to eventually allege a failure of natural justice. In any event, we do not propose to conclude the issue of breach of natural justice at this stage. However, we would like to observe that this is not some case where the breach is apparent on the face of the record. 8. To determine whether there is a breach, the appellate authority must consider various factual aspects, including whether any documents relied upon in the impugned order or any documents that might have assisted the petitioners' defence were unduly withheld from the petitioners. The appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt about no alternate remedy cannot be appreciated. 12. In Oberoi Constructions Ltd vs. Union of India and Ors. and connected matters [Writ Petition (L) No. 33260 of 2023], we summarised several decisions concerning the exhaustion of alternate remedies. We noted the increased tendency to rush to this Court, bypassing the statutory remedies available. The Hon ble Supreme Court held that such a tendency should not be encouraged. Therefore, we decline to entertain these petitions, adopting the reasoning in the decision and applying the same to the facts and circumstances in this case. 13. We dismiss these petitions for all the above reasons, leaving the petitioners free to appeal the impugned order dated 28 June 2024. 14. Mr Kamat stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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