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TMI Blog2017 (7) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty exemption. Even in the appeal filed before us, the appellant has not considered it necessary to distance himself from the conspiracy that has been established in the impugned order. There is no reason to hold that the adjudicating authority would have arrived at a different conclusion had the appellant joined the adjudication proceedings - appeal dismissed - decided against appellant. - C/350/2006 - A/88123/17/CB - Dated:- 12-6-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) None for Appellant Shri M K Mall, Assistant Commissioner (AR) for Respondent ORDER Per: C J Mathew Impugned order-in-original no. 73/2005 dated 22nd June 2005 of Commissioner of Customs (Imports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight shipping bills had been fabricated for submission to the licensing authority to enable duty-free import without any further monitoring by customs authorities. An elaborate scheme had been implemented to pass off the shipping bills as genuine by utilising the services of two custom house agents. It transpired that the license holder did not have, and had not made arrangements for, facilitating the manufacture of the export goods. A bank account was opened for remittance of value declared in the fabricated export documents to the exporter on record. The imported goods were cleared by availing exemption provided for in notification no. 43/2002-Cus dated 19th April 2002 On the basis of statements and records unearthed during searches, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. This communication, though stamped as received in the office of Commissioner of Customs (Import) on or around that date, does not appear to have been acted upon. Surprisingly, another communication of the same date is taken note of in the impugned order wherein the adjudicating authority refers to letter filed by advocate of the appellant requesting ' for personal hearing when they would file a detailed reply to the show cause notice. ' It is also recorded that the personal hearing fixed on three distinct occasions, separated by reasonably long periods of time, had not been made use of by the appellant. It is with reference to these that the appellant makes contention that these notices may have been delivered to the erstw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant appears to have had the benefit of recourse to appeal without any challenge to the delay in filing the appeal and without having to seek condonation. 9. It is seen from the records that the appellant had failed to file a detailed reply to the show cause notice and appeared to consider an oral submission during personal hearing to be sufficient counter to the detailed allegations made in the show cause notice. The impugned order has a detailed finding on the role and involvement of the appellant in the entire scheme of imports besides being not unaware of the illicit origins of the advance licences used to claim the benefit of duty exemption. Even in the appeal filed before us, the appellant has not considered it necessary to distan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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