9911796707
TMI Blog2004 (3) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... e principal grievance of Shri Deepak Dialani, on whom duty demand has been confirmed in addition to penalty, and of Joe Felix D Souza and Prashant Nahata, is that of failure of principles of natural justice. Hence after waiving pre-deposit we proceed to hear and dispose of the appeals with the consent of both sides. 2. Vide the impugned order the Commissioner (Appeals) has : (a) held that computer parts and peripherals valued at Rs. 7,62,86,258/- supplied by Shri Dialani to 4 computer manufacturing companies, namely, M/s. Zenith Computers Pvt. Ltd. and M/s. Minicomp Pvt. Ltd. and M/s. Tangerine Informatics and M/s. Melstar Information Technologies Ltd., were liable to confiscation as the goods were smuggled into India; but since goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls of 13 fictitious/bogus companies; that payment towards supply made under the bills/invoices of such companies were received by cheques, which were then encashed through billing and payments deposited in accounts maintained by the fictitious companies and that cash was withdrawn from these accounts subsequently. 4. We find that after the receipt of the show cause notice dated 21-28/12/1998 Shri Deepak Dialani requested that he be furnished with copies of the documents referred to in the show cause notice but this was not done; that since copies of documents as requested were not supplied, the Commissioner of Customs passed written orders in April, 2001 directing the DRI to hand over the copies of the documents to the appellants immedia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the statement of Joe Felix D Souza that he had smuggled in computer parts and peripherals and that Shri Deepak Dialani is contrary to documentary evidence. The impugned order has been passed without supply of the copies of documents forming the basis of the finding of involvement of Deepak Dialani. The following are some examples of the documents not furnished to the Deepak Dialani but relied upon by the Commissioner : (i) Bills; vouchers, delivery challans, etc., referred to in the statements of the officers of Zenith Computers, Minicomp, Melstar and Tangerine for concluding that the appellants sold the smuggled computer parts to these companies; (ii) Statements dated 19-11-1996 of Rajesh Jain, employee of Deepak Dialani, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions. Some of the examples of contradictions highlighted in the written submissions are : (i) In his statement dated 24-7-1998 Joe Felix D Souza had stated in 1987 he started making trips abroad and that the goods were supplied to him abroad by Prakash Dialani, brother of Deepak Dialani, while during 1987 to 1989 Prakash Dialani was a student in India. (ii) In the statement dated 16-12-1997 Shri Jayachandran, Purchase Manager of Zenith Computers has stated that Prashant alias Parag Nahata and Deepak Dialani sought supply of goods at Goa factory while no statement of any person working at the Goa factory evidencing receipt of goods at Goa has been recorded and there is no evidence in the form of RG-23 or Form IV register showing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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