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“29…….. After narrating the facts of the case and the order-in- original passed by the adjudicating authority, Commissioner of Customs took the view that the said order is not legal and proper for the following reasons (mentioned as grounds):-
1. non-issuance of show cause notice by the adjudicating authority;
2. non-addressal of the issue of suspension of import export code of the importer;
3. adjudication order was issued proceeding on the basis that the goods were required to be released against redemption fine whereas there were number of issues which were required to be taken into consideration, such as, suspension of import export code etc.;

32. Thereafter, the High Court dealt with the aforesaid grounds of the order dated 01.10.2020.

32.1. The High Court observed, as regards the first ground relating to non-issuance of show cause notice, as follows: -

“32.2. In the instant case, petitioner made a request not to issue show cause notice but to give him personal hearing. This was accepted by the adjudicating authority which power admittedly he has under the first proviso to section 124 and he has given reasons for the same i.e., long pendency and perishable nature of the consignments.” 32.2. As regards the second ground of non-addressal of the issue of suspension of import export code of the importer, the High Court referred to the observations of this Court in Agricas (supra) that such issue was left open to be decided in the pending statutory appeal; and even otherwise, the order of suspension dated 06.12.2019 had barred the importer prospectively and such suspension in no way impacted the imports in question. The High Court said: -