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TMI Blog1997 (9) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... urned. Thereafter again notice is issued for today s date of hearing. Today, there is a telex message which is sent by the respondents. It is not signed by the learned Consultant. Somebody for him has signed it. The learned consultant himself has not prayed time. The respondents merely stated that due to certain unforeseen circumstances, they are not in a position to appear. What circumstance which made them not to appear is not mentioned in the fax message. The adjournment has been sought for in a cavalier fashion, without disclosing as to what circumstance made them not to appear. There is also nothing to show as to how their consultant could not appear. In fact, the learned consultant himself did not make any request for adjournment. In these circumstances, we heard the learned JDR. 3. The learned JDR Shri Rama Rao, at the outset stated that the Notification No. 206/76-Cus. exempts the articles listed therein from the whole customs duty leviable thereon and the additional duty, wherever leviable, when any of these articles are imported into India by the Government of India or State Department or shipped on the order of Department of the Government of India or a State Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. HAL, Nasik in his statement dated 30-7-1993 replied that generally the certificates for Customs duty exemption were signed by the General Manager, HAL, Nasik and countersigned by an official of Defence Ministry; that the General Certificates were issued only for direct import of material by themselves and they were never given to a third party. When he was shown the six General Certificates claimed to have been issued by HAL, Nasik he deposed that he had gone through the relevant purchase records and that no such certificates were issued by them. He also deposed that there was no General Agreement of contract for the purchase of raw materials for the manufacture of Nickel-Cadmium batteries, which they indented with SNPS. When he was asked to state whether the signature on the General Certificate was his, he denied the same. 9. In their reply dated 31-7-1993 to letter HQAE No. 58/92 dated 23-7-1993 the Chief Manager of M/s. HAL, Nasik stated that M/s. HAL, Nasik division did not issue any General Certificate to SNPS for importing raw materials under Notification No. 206/76-Cus. for use in the manufacture of Nickel-Cadmium batteries; that the procedure prevalent in HAL, Nas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority is a cryptic order without adverting to the above said facts which he himself has taken note of in paras 6 to 9. 7. He further stated that there is request by the respondents before the adjudicating authority to cross-examine the officers of the HAL and the Ministry of Defence and this request was mentioned in page 21 but the impugned order was passed without referring to this request. He disposed of the whole matter in para 63 in one sentence by stating that these certificates are genuine because no verification was done. 8. He further pointed out that there was an allegation by the department that out of these certificates, two certificates were issued twice by the respondents. To this, the respondents stated that even if there is any genuine mistake, they will pay the sum. He also pointed out that this fact was taken note of by the adjudicating officer in para 23 of the impugned order wherein at para viii, he stated that if a genuine mistake has occurred inadvertently and evidence is produced by the department the importer is ready to pay the duty voluntarily. The JDR therefore pointed out that when the party themselves stated that even if these certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a right to test the veracity of the evidence if they wanted to show that this is not correct. The impugned order also says that the respondents wanted cross examination of some of the persons but the impugned order never stated that during the adjudication proceedings they wanted all these persons or whether their request was pressed by them during the adjudicating proceedings. If they have not pressed their request for cross examination of these witnesses, automatically this statement acquires evidentiary value. In spite of all these, the learned adjudicating officer without relying on this piece of material evidence, simply brushed aside this evidence produced by the department, by holding that the Defence Ministry officials are not examined by this department in this regard. He merely stated that the enquiry was made only with the Purchase Officers. It is now seen that it is the purchase officer who is concerned with the purchase of articles and he has given a statement that no such certificates are issued by HAL, Nasik Division. He has also stated that no such order was placed by them for the import of the goods in question. This statement of the Purchase Officer was confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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