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TMI Blog2017 (12) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudication order passed has no legs to stand. To this submission, learned DR says that there was dilatory tactics followed by appellant without co-operating for adjudication as well as investigation and delayed the matter causing prejudice to Revenue. 2. We may state that violation of natural justice is incurable at the appellate stage and appellant deserves a hearing. In order to avail the course of natural justice, appellant shall make appropriate application for fixing hearing by the Authority on any working day in the month of January 2018 and hearing the appellant, learned Authority shall pass appropriate order within three months of the last date of hearing. 3. At this stage, learned DR says that submission of Revenue made in the written submissions filed may be recorded so that the Authority shall get opportunity to go through that and relevant evidence before passing the order in readjudication. There is no difference to this proposition of learned DR and the Adjudicating Authority shall do the needful considering the submissions of Revenue as extracted below:- 1. Based on intelligence that high value drug was being smuggled misdeclaring it as Epoxy Resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he customs. The goods after getting cleared were delivered to him and he would then sell them in the local market. 40,000/- 50,00,000/- 2 AnugandhiNadar The Accomplice - Proprietor of the importing firm, M/s Raj Associates. He allowed his IEC to be used by Kirit Dhruv for an amount of ₹ 6000 per consignment. Besides he was also involved in the clearance of the goods through his friend Joseph Fernandes. 40,000/- 2,89,53,928/- 3 Joseph Fernandes The Middle Man - Nadar used to inform him about the arrival of the consignment and hand over the import documents which he would pass on to Gajendra Dolas for handing over to the CHA. He would also make draft to pay customs duty and hand it over to Gajendra Dolas. He was getting ₹ 1500 to 2000 per consignment from Nadar. 20,000/ 50,000/- 4 Gajendra Dolas The Delivery Boy - He was the link between the CHA and the Importer. He would deliver the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit from 06.12.2004 to 11.12.2004. D. Scrutiny of call records further revealed that the first two consignments were sent to M/s. Raj Associates from Dubai during the period of Dhruvs visit to Dubai. E. The call records also revealed ISD calls made by Kirit Dhruv to Hong Kong and China in the months of August to November. He could not give any plausible explanation to these calls. However Investigations revealed that the 57 earlier consignments, were shipped from Hong Kong which is evident from the calls made by Kirit Dhruv to Hong Kong. F. Scrutiny of his cash book and bank ledger revealed huge cash receipts which Kirit Dhruv claimed to be receipts from parties on account of sales, however he could not give the details of these parties. G. Transactions between Kirit Dhruv and Anugandhi Nadar which clearly proves that Anugandhi Nadar was working for Kirit Dhruv. H. Past Association of Kirit Dhruv and Anugandhi Nadar came to record. They were involved in smuggling pharmaceutical products in the guise of foodstuffs from airport. Kirit Dhruv also approached Settlement Commission along with Anuganshi Nadar as co-applicant. Both their applications were rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ram Sunder Ram Vs. Union of India and Others reported in 2007 (13) SCC 255 b) State of Karnataka vs. Maniyala reported in AIR 1985 SC 470 c) J. K. Steel Ltd. vs. Union of India reported in 1978 (2) ELT. (J.355) (SC) d) Collector of Central Excise, Calcutta vs. Pradyumna Steel Ltd. reported in 1996 (82) ELT. 441 (SC) e) R.K. Verma vs. Commissioner of Customs (ICD), Tuglaquabad reported in 2001 (138) ELT. 1026 f) Bihariji Enterprises vs. Commissioner of Customs, New Delhi reported in 2001 (136) ELT. 912 9. As far as not allowing cross examination is concerned, it is submitted that investigations as detailed above has established the role of Kirit Dhruv in the smuggling racket. The basis of investigation is not just statements recorded under the Customs Act, but also on the basis of various circumstantial evidences which were brought out in the show cause notices issued to him. Therefore, the appellant had enough opportunity to defend himself and there has been no breach of natural justice. Further, in a number of judgements it has been held that the principles of natural justice do not require that in matters like this the persons who have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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