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TMI Blog2017 (2) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and considered the submissions made before us. We find that admittedly the Show Cause notice dated 5.4.2001, or the personal hearing intimations or the impugned Order-in-Original dt. 31.1.2002 could not be served or brought to the knowledge of the Appellant despite efforts made by the department. It is also a matter of record that the department found that the appellant and his son had left the premises mentioned in the Show Cause Notice or the Order-in-Original and thus the same could not be served by any regular mode. It is also borne out from records before us that the appellant was abroad in the entire period from issuance of show cause notice till passing of the impugned Order. The records show that although in the case of the ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... btaining the information and receiving the copy of the adjudication order, the Assessee failed to file the Appeal in time. Thus, this delay has not been satisfactorily explained. 8. We are of the opinion that if there was doubt and which could be inferred from the records and information provided to the Assessee by the Revenue after he invoked the Right to Information Act, 2005, then, the Tribunal should have condoned the delay and in all fairness and in the interest of justice. Eventually if the Assessee cannot be faulted for being negligent or reckless in pursuing the remedy, then, the delay could have been condoned by compensation of payment of costs." 7. In the result we allow this application for condonation of delay subject to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had attended to repacking of 710 cartons of cigarette of foreign origin in jute gunny bags alongwith other foreign origin goods. The above facts are confirmed in voluntary statements of Shri Shailesh Thakkar, Shri Rajesh Bhagia and Shri Ashok Sadarangani dated 17.10.2000, 19.10.2000 and 13.10.2000 respectively. I find that Shri Ashok Sadarangani has not submitted any reply to the Show Cause Notice and also failed to appear for personal hearing on 7.1.2000 and 29.1.2002. By his above acts, Shri Ashok Sadarangani has aided and abetted his son Shri Nitesh Ashok Sadarangani in commission of the offence and thereby has rendered himself liable to penalty under Section 112(a) & 112(b) of the Customs Act, 1962." 5. Therefore, reliance is placed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their proposal but informed that cigarettes could not be stored in their godown; that the entry for the same was made at Sr. No.6 of Inward Register on 16/10/2000 showing the name of the party as M/s. Fashion Variation and entry and exit time 7.20 PM and 8.45 PM after the container was destuffed; that Shri Nitesh obtained 715 gunny bags and the 710 packages of cigarettes were repacked in the gunny bags; that the cigarettes were loaded in the trucks and the cartons of biscuits were loaded to conceal hide the packages of cigarettes; that all the 3 trucks left their compound at around 11.00 hrs. that the entry of the consignment of Shri Nitesh in the name of M/s. Fashion Variation was made in the entry slip No. 1757 dated 10/10/2000 showing 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cigarettes and very few boxes of biscuits and chocolates; that Shri Nitesh wanted to repack the cigarettes in plastic bags." Although there is a reference to the appellant in this gist of statement dated 19.10.2000, however as per this gist of statement the appellant was only present in the Warehouse at Vashi, when the container was destuffed. There is however no role attributed to the appellant which can be sufficient for imposition of penalty indicating any knowledge or mens rea. 7.3 Regarding the statement dated 30.10.2000 of the appellant himself, the gist thereof as recorded in the impugned Order reads as under- "23. Statement of Shri Ashok Tahilram Sadarailgani, father of Shri Nitesh Ashok Sadarangani was recorded on 30/10/2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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