the instant case, even though the Show Cause Notice refers to a IGM allegedly filed by the petitioner, which has been denied by them, the same has not been furnished to the petitioner nor the petitioner was allowed to inspect the said document by the first respondent under the impugned letter. Even though the impugned letter is not a final order and it is only an intimation, but in the said impugned letter the first respondent has categorically denied the request made by the petitioner to inspect the Import General Manifest allegedly filed by the petitioner. This being the case, this Court is of the considered view that even though the impugned letter is only a communication, but since the communication discloses that the first respondent has rejected the request of the petitioner to inspect the Import General Manifest, allegedly filed by the petitioner nor satisfied the requirements of Section 124 of the Customs Act, 1962 that reasonable opportunity will have to be given to the petitioner before final orders are passed, this Court deems it fit that the petitioner must be furnished with a copy of the Import General Manifest allegedly filed by them, which is relied upon by the first respondent for their Show Cause Notice dated 14.02.2013, issued by them to the petitioner under Section 124 of the Customs Act, 1962. However, this Court deems it fit that final adjudication orders has to be passed by the first respondent under Section 122 of the Customs Act, 1962 within a stipulated period fixed by this Court.
