9911796707
TMI Blog2001 (7) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of Rs. 2,00,000/- on the appellants. He has also ordered that no drawback shall be permissible in respect of the impugned exported goods. 2. The facts leading to the filing of appeal are these; the appellants filed seven Shipping bills through their agents at Customs I.C.D., Tuglakabad, New Delhi on 31-8-1998. They declared the value of the goods, which were Ladies Skirts at Rs. 1,69,45,103/- and also filed a claim for duty drawback, amounting to Rs. 28,80,668/-. But on examination of the goods on 9-9-1998 the same were found to be Ladies Skirts of assorted sizes and colours and made of very poor quality, transparent material not of export worthiness nor commercially viable. Later on a market inquiry was also conducted regarding the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having failed to approach to the office of the Superintendent for supply of the documents. 6. The learned JDR has also argued that the appellants were given four opportunities but they deliberately stayed away from the proceedings and as such, no relief deserves to be given to them. 7. We have gone through the record and in our view, the contention raised by the learned Counsel deserves to be accepted. The bare perusal of the show cause notice shows that reference to certain documents had been made but there is also no indication therein of having enclosed the relied upon documents along with the copy of the notice sent to the appellants. The receipt of the letter dated 14-8-1999 from the appellants wherein they made a request to supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates were never mentioned in the letter dated 7-1-2000 by the Deputy Commissioner vide which he communicated to the appellants for collecting the relied upon documents from the office of the Superintendent, if they had not already received. It is difficult to assume that the appellants were not interested in presenting their case before the Adjudicating Authority, specially when they were demanding the relied upon documents from the department. 9. From the facts and circumstances referred to above, in our view, there had been violation of principles of natural justice as the appellants were neither supplied with the relied upon documents nor afforded proper opportunity of hearing. Therefore, the impugned order of the Commissioner deserves ..... X X X X Extracts X X X X X X X X Extracts X X X X
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