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TMI Blog2012 (5) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... . He further stated that the matter was also listed on few occasions before the Division Bench but adjournments were taken on those dates. 2. The learned DR Ms. Indira Sisupal appearing for the Revenue has no objection to the case being heard by the Single Member Bench. In fact, on a representation from the office of the Jt. CDR, a number of appeals which were pending decision for a long time having been listed wrongly before the Division Bench were scrutinized and since there is no regular Division Bench sitting at Chennai in the absence of a Judicial Member, all those cases including this case which are within the competence of Single Member Bench to decide were taken up for hearing and disposal. As per the provisions of Section 129C(4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y confiscated the impugned goods, he has also held that eight past consignments worth ₹ 20 crores are liable to be confiscated. In addition, he has imposed penalties of ₹ 10 lakhs each on S/Shri S. Kannan, Gnanamani and Syed Kaleemullah. He has also imposed penalties of ₹ 5 lakhs each on the appellant herein as well as on S/Shri A. Mohamed, Sambandham and S. Chandrasekaran. On the CHA he has imposed a penalty of ₹ 10,000/-. 4. One of the main contentions advanced by the learned counsel is that the Tribunal has allowed the appeal of Shri A. Mohamed setting aside the penalty and the Tribunal s order has also been upheld by the Hon ble Madras High Court vide Commissioner of Customs v. A. Mohamed - 2009 (234) E.L.T. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequent investigation done by the CBI as ordered by the Hon ble High Court. There is no reference to the CBI investigation report in the impugned adjudication order nor the same has been disclosed to the appellant. Since the investigation ordered by the Hon ble High Court would have been thoroughly carried out by the CBI and the same would have brought out the roles of all concerned including the present appellant, for deciding the matter under the Customs Act, the findings in the said investigation report would be of crucial importance. Since the appellant is claiming innocence and no role in the alleged smuggling, it is all the more necessary for the adjudicating Commissioner to call for the CBI investigation report and disclose the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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