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merits, without reference to the alert Circular No. 2/2019. She submits that since
it is not proposed to rely upon the alert Circular No. 2/2019, no directions be
issued for furnish of the copy of such alert circular to the Petitioner, since, the
alert circular, in any case, is an internal communication of administrative nature.
7. Since, it is conceded in the affidavit filed by the Assistant Commis-
sioner of Customs that the matter can be remanded to the adjudicating authority,
we set aside the impugned letter dated 23rd September, 2019 and remand the
matter to the concerned adjudicating authority for fresh decision in accordance
with law and on its own merits, without referring to or relying upon the alert
Circular No. 2/2019.
8. Mr. Dada, however, submits that the Respondents should be di-
rected to furnish a copy of the alert Circular No. 2/2019, without which, the Peti-
tioner will not even be in a position to know whether the adjudicating authority
has relied upon the same or been influenced by the same. Now that it is stated in
the affidavit filed by the Assistant Commissioner of Customs that the adjudicat-
ing authority will not refer to the alert Circular No. 2/2019, but the matter will be
adjudicated on its own merits, the apprehensions expressed on behalf of the Peti-
tioner are addressed at least, to some extent. However, since the adjudicating
authority in the impugned letter dated 23-9-2019 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 influ-
encing the decision-making process. Ultimately, the issue of adjudication will
have to be decided by the adjudicating authority on its own merits, without ref-
erence to or relying upon the alert Circular No. 2/2019, as has been made clear in
the affidavit filed by the Assistant Commissioner of Customs.
9. Accordingly, we direct the Respondents to furnish a copy of the alert
Circular No. 2/2019 to the Petitioner, within 7 days from today. The Petitioners
are granted 7 days time to file an additional response to the show cause notice
issued to them and in the context of the alert Circular No. 2/2019. The adjudicat-
ing authority, on remand, to dispose of the show cause notice issued to the Peti-
tioner 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.
10. In view of the above, the order now made by us and without preju-
dice 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.
11. Rule in this Petition is disposed of in the aforesaid terms. There
shall be no order as to costs.
12. All concerned to act on the basis of an authenticated copy of this
Order.

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