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TMI Blog2017 (10) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department had afforded sufficient and more than adequate opportunity to the petitioners. The conduct of Mr.Saraf clearly would show that he had been avoiding the proceedings. Prima facie it appears that but for the arrest and detention by CBI, he would not have cooperated with the department in giving the statements under Section 108 of the Act. Thereafter, he has failed to cooperate in the adjudication process. The charge being diversion of bonded goods without payment of appropriate customs duty. The charge is a serious charge and if the petitioners were totally innocent and if they had not committed any violation, they ought not to have avoided the adjudication. Thus, the facts clearly show that the petitioners failed to avail th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouses without payment of duty. 5. Mr.S.Murugappan, learned counsel for the petitioner submitted that the petitioners are not canvassing the merits of the matter, but are before this Court on the ground that the petitioners did not have sufficient opportunity before the respondent, before confirming a huge demand as proposed in the show cause notice, dated 22.08.2016 and imposing heavy penalty on the petitioners, one of whom is a lady Director of the company who had no role to play in the day to day activities of the company. Therefore, it is submitted that the impugned order may be set aside and the matter may be remanded to the respondent for fresh consideration giving adequate opportunity to the petitioners. 6. The petitioners M/s.J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panies. Subsequently, statements were recorded from the third petitioner in W.P.No.26261 of 2017, the spouse of Mr.Saraf and from his son on 16.04.2012 17.04.2012 respectively. On 25.09.2012, Mr.Saraf, landed at the Chennai Airport and was arrested by the CBI and remanded to Judicial custody on 28.09.2012 and released on bail, on 31.10.2012. On summons being issued by the SIIB, Mr.Saraf appeared before the Department, on 22.11.2012 and a statement was recorded from him under section 108 of the Act. Further, the statements were recorded on 26.11.2012, 27.11.2012 29.11.2012. The investigation lead to the prima facie belief that the quantity of scrap, which was to be available in both the warehouses, was not available and the bonded goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jai Bhawani and SDS. The letters appear to have returned with postal endorsement company gate closed . One of the noticees Mr.Anil Kumar Ojha, Director of M/s.SLO Industries, who did not join with the petitioners challenging the impugned order, responded to the show cause notice and submitted his reply on 01.12.2016. The petitioners did not submit their reply nor responded to the notice for personal hearing. It is seen that on 23.12.2016, one more communication was sent to Jai Bhawani and SDS to appear for personal hearing on 28.12.2016, as they failed to appear on earlier dates, namely, 09.12.2016 21.12.2016. These letters were returned undelivered with postal endorsement company closed . It is stated that since there was no response to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 27.02.2017 and duly intimated to Mr.Saraf. Subsequently, Mr.Saraf was intimated that the personal hearing is re-scheduled to 28.02.2017, instead of 27.02.2017. However, Mr.Saraf did not respond and therefore, the respondent proceeded with the adjudication of the show cause notice and passed the impugned order. 9. In the given facts and circumstances, it has to be seen as to whether the case on hand is one where there has been violation of principles of natural justice or whether the petitioners were afforded reasonable opportunity to put forth their defence. The facts clearly demonstrate that the Department had afforded sufficient and more than adequate opportunity to the petitioners. The conduct of Mr.Saraf clearly would show that he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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