Page 129 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] LILARAM ARJANDAS ASUDANI v. UNION OF INDIA 663

2020 (372) E.L.T. 663 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Sonia Gokani and Gita Gopi, JJ.
LILARAM ARJANDAS ASUDANI
Versus
UNION OF INDIA
R/Special Civil Application No. 18018 of 2018, decided on 3-3-2020
Adjudication - Natural justice - Furnishing of documents - Order of
Appellate Tribunal directing Department to furnish certain documents - Fail-
ure by Department to comply with direction in remand proceedings - Con-
cerned Authority seeking to proceed with assessment proceedings in utter dis-
regard of directions issued by Tribunal - In case of inability to comply with
said directions, Authority to have approached Tribunal for modification of
order and should not have insisted going ahead with assessment - Authority
could not assume role of a Judge in its own cause - That huge differential duty
involved and matter was pending for long not grounds to make final adjudica-
tion or for Court to permit breach of principles of natural justice - Communica-
tion from Department was to be quashed with direction to Authority to fur-
nish documents, as mandated by Tribunal within four weeks - In event of its
inability to furnish documents to the petitioner, Authority can approach Tri-
bunal seeking necessary modification of its order - Till then authority re-
strained from proceeding further with adjudication of show cause notice - Sec-
tions 28 and 129B of Customs Act, 1962. - It is not only about the grant of an oppor-
tunity of being heard to the party concerned, but of complying with the principles of nat-
ural justice, which includes the furnishing of relevant documents also, which is vital for
the purpose of adjudication. [paras 11, 12, 13 14, 14.1, 15, 16, 17, 18]
Petition disposed of
REPRESENTED BY : Shri Paresh M. Dave, for the Petitioner.
Shri Parth H. Bhatt, for the Respondent.
[Judgment per : Sonia Gokani, J. (Oral)]. - The petitioner is before this
Court seeking the following reliefs :
“(A) That Your Lordships may be pleased to issue a writ of prohibition
or any other appropriate writ, direction or order, completely and
permanently prohibiting the Principal Commission-
er/Commissioner of Customs, Ahmedabad (the 2nd Respondent
herein) from conducting adjudication of show cause notice F. No.
VIII/10-47/Commr/04, dated 5-5-2006 (Annexure-B).
(B) That Your Lordships may be pleased to issue a writ of mandamus or
any other appropriate writ, order or direction thereby quashing and
setting aside the decision of the Principal Commissioner of Customs
conveyed to the petitioner vide Letter F. No. VIII/10-
47/Commr/2004, dated 15-11-2018 (Annexure-N) and also quash-
ing and setting aside show cause notice dated 5-5-2006.
(C) Pending hearing and final disposal of the present petition, Your
Lordships may be pleased to restrain the 2nd Respondent herein
from conducting adjudication of show cause notice F. No. VIII/10-
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