2018 (1) TMI 768 – RAJASTHAN HIGH COURT – 2018 (10) G. S. T. L. 291 (Raj.) – Maintainability of appeal – supply of the documents which sought to be relied – Held that: – the issue is covered by the decision of the Supreme Court in Kothari Filaments vs. Commissioner of Cus. (PORT), Kolkata [2008 (12) TMI 28 – SUPREME COURT], and it was binding upon the officer to follow the said decision, otherwise any damage to the petitioner will be recovered from erring officer for not following the judgments which are binding and it will be open for the court to pass an appropriate order for recovery of the amount from the officer – this exparte order is passed in view of the fact that inspite of representation made for supplying documents, the same has not been supplied. The officer will now act in accordance with law and will not proceed arbitrarily, without giving proper opportunity to the petitioner.
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Petition disposed off. – D. B. Civil Writ Petition No. 218 / 2018 Dated:- 4-1-2018 – K.
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prayer No.2. 2. Counsel for the petitioner has contended that show cause notice was issued. The petitioner made representation for supply of the documents which sought to be relied by the department but the same was not accepted inspite of decision of this court in PGO Processors Private Ltd. vs. Commissioner, C. Ex. 2000 (122) ELT 26 (Raj.) and decision of Supreme Court in Kothari Filaments vs. Commissioner of Cus. (PORT), Kolkata 2009 (233) ELT 289 (SC) wherein it has been observed as under:- 8. Mr. J.K. Srivastava, learned Counsel appearing on behalf of the appellant, submitted that before the impugned order was passed by the authorities of the Customs Department, admittedly an enquiry was conducted at various places. However, the documents collected during the said enquiry were not supplied to them although reliance was placed thereupon and, thus, the principles of natural justice have been violated. 15. The statutory authorities under the Act exercise quasi-judicial function. By
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whatsoever that in law he is entitled to a proper hearing which would include supply of the documents. Only on knowing the contents of the documents, he could furnish an effective reply. 18. In view of the aforementioned settled legal principles, there cannot be any doubt whatsoever that the principles of natural justice have been violated in this case. 3. He also relied upon the decision of this court in M/s. Patron Detective and Security Service (D.B. Central/Excise Appeal No.5/2014) decided on 11.10.2017 wherein it has been held as under:- 2. This Court while admitting the appeal on 30.03.2015, framed following substantial question of law:- (1) Whether non supply of resumed records which are relied upon in SCN and adjudication order constitute violation of principles of natural justice, when not provided in spite of preliminary objections and request letters? (2) Whether onus of proving classification was on the part of appellant when all the resumed and relied upon documents were n
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he documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they were seized. Further, at the time of issue of Show Cause Notice, a clause may be incorporated in the Show Cause Notice stating that un-relied upon documents/records may be collected by the persons within 30 days of receipt of Show Cause Notice. The Show Cause Notice should also include the name and designation of the officer responsible for returning such documents/records. 5. He also relied upon the Circular No.207/09/2006-CX. dt. 8.9.2006 wherein it has been provided as under:- 2. In this regard, your attention is invited to the Board s Circular No.42/88-CX, dated 24.05.1988 and No.48/88-CX.6 dated 10.06.1988. As per these circulars, the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. I wish to reiterate compliance of these i
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