TMI Blog2004 (5) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... rrectness of the impugned order on the sole ground that it had been passed in violation of Rules of natural justice as no show cause notice was served on the appellant and no notice affording personal hearing to him was also given by the Commissioner of Customs. The Counsel has heavily relied upon the letter dated 2-8-2001 sent by him to the Commissioner of Customs. 3. On the other hand, the learned SDR has contended that the show cause notice was sent to the appellant by speed post, on his two known addresses but were received back with the remarks that no person of this name stays at the given addresses and a copy of the show cause notice was also pasted at the Customs House office in terms of Section 153 of the Act. He has also arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parganj, New Delhi. On both these addresses, a copy of the show cause notice was sent to him, but received back with the report that no such person stays at these addresses. Thereafter a copy of the show cause notice was pasted on the notice board of the Custom House in terms of Section 153 of the Act. Similarly, for personal hearing also notices were sent to him for 4 different dates on these very addresses. Those dates were 20-8-2000, 30-9-2000, 11-10-2000, 1-8-2001. But the same were received back with the report that no person of this name lived there. This shows that the appellant himself gave wrong address to the Customs authorities just to avoid the proceedings being taken out by the DRI against him and his master, Rajesh Kumar besid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the resume of the above detailed facts we are unable to accept the contention of the learned Counsel that there had been violation of the rules of natural justice. The appellant himself supplied incorrect addresses to the Department, as the show cause notices sent to him on both those addresses were received back with the remarks that no such person lived there. Similarly, notices for personal hearing for four different dates detailed above sent to the appellant were received back with similar reports. The appellant very well knew that DRI was after him as he along with Rajesh Kumar had fraudulently withdrawn drawback of huge amount of Rs. 3,87,12,610/-. He apparently intentionally avoided to accept the show cause notice and to attend the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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