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206                         EXCISE LAW TIMES                    [ Vol. 372

                                                        2020 (372) E.L.T. 206 (Bom.)
                                           IN THE HIGH COURT OF JUDICATURE OF BOMBAY AT GOA
                                                         M.S. Sonak and M.S. Jawalkar, JJ.
                                                             VEDANTA LIMITED
                                                                      Versus
                                                              UNION OF INDIA
                                                  Writ Petition No. 1044 of 2019, decided on 13-2-2020
                                            Adjudication - Reliance of DRI Alert Circular - Non-furnishing a copy
                                     thereof - Natural justice  - In view of Revenue’s averment that matter if re-
                                     manded would  be readjudicated  on  its merits,  impugned order set  aside, it
                                     being violative of natural justice - Accepting petitioner’s request, Revenue di-
                                     rected to furnish him a copy of aforesaid Alert Circular within 7 days - There-
                                     after petitioner shall submit reply  to Show Cause Notice within next seven
                                     days  and case would be  adjudicated  by Adjudicating Authority on its own
                                     merits without being influenced by said circular - Section 122A of Customs
                                     Act, 1962 - Article 226 of Constitution of India. [paras 7, 8, 9]
                                                                                           Petition disposed of
                                                    DEPARTMENTAL CLARIFICATION CITED
                                     D.R.I. Alert Circular No. 02/2019, dated 15-4-2019 ......................................................[Paras 4, 6, 7, 8, 9, 10]
                                            REPRESENTED BY :      S/Shri Rafiq Dada with R.G. Ramani, Senior
                                                                  Advocates,  Gopal Mundhra and P.  Kakodkar,
                                                                  Advocates, for the Petitioner.
                                                                  Ms. Asha Desai, Senior CGSC, for the Respondent.
                                            [Judgment per : M.S. Sonak, J. (Oral) ]. - Heard Mr. Rafiq Dada, with
                                     Mr. R.G. Ramani, Learned Senior Advocates, with Mr. Gopal Mundhra and Mr.
                                     P. Kakodkar, Advocates for the Petitioner and Ms. Asha Desai, Learned Standing
                                     Counsel for the Respondents.
                                            2.  Rule. Rule is made returnable forthwith, with the consent of and at
                                     the request of the Learned Counsel for the parties.
                                            3.  The Petitioner, by instituting this Petition, seeks the  following
                                     reliefs :
                                            “(a)  This Hon’ble Court be pleased to issue a suitable Writ, order or di-
                                                 rection in the nature of certiorari or any other Writ, order or direc-
                                                 tions and call for the records of the Impugned Alert Circular
                                                 2/2009, dated 15-4-2019 issued by the Respondent No. 4 and after
                                                 going through the legality, validity and propriety of the Impugned
                                                 Alert Circular No. 02/2009, dated 15-4-2019, be pleased to quash the
                                                 same;
                                            (b)  This Hon’ble Court be pleased to issue a suitable Writ, order or di-
                                                 rection in the nature of certiorari or any other Writ, order or direc-
                                                 tions and call for the records of the Impugned letter bearing No. B-
                                                 222/SB-1425525-1548077/- appg./5429, dated  23-9-2019 issued  by
                                                 the Respondent No. 2 and after going through the legality, validity

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