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TMI Blog2005 (2) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Consultant, for the Respondent. [Order per : Moheb Ali M., Member (T)]. These applications for waiver of pre-deposit of various penalties imposed on the applicants arose out of the order of the Commissioner of Customs, Mumbai. The applicants in C/S/2165 and 2166 are alleged to be the ones who caused unauthorised import of electrolytic copper wire rods, copper rods, electrolytic copper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It is further held by the Commissioner that the exporting firm and its directors were aware of the fact that they were exporting the goods to fictitious firms in India thereby abetting the import. The fictitious firms did not retire the documents pertaining to the imports nor did they clear the goods. Investigations conducted in the case seemed to have revealed that Deendayal Didwania and Navne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cross-examination of one Mr. Dubey, whose statement was relied upon, was not allowed by the Commissioner in spite of a specific request for the same. It is contended that the Commissioner has not given any specific reason for not securing the presence of Dubey. The Commissioner also adjudicated the case in a hurry, which is in violation of natural justice and fair play. The contentions on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e during the course of hearing. We observe that it is a fact that IE codes shown against the importers were non-existent. The department prima facie could establish that Deendayal Didwania and Navneet Kumar Didwania are the persons who caused the import of goods which were not only undervalued but were also imported by non-existing firms. The Commissioner imposed penalty of Rs. 1.00 crore each on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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