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TMI Blog2018 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that appeals were filed by the new importer on whom redemption fine was imposed. That these appeals have been remanded to the adjudicating authority vide Final Order No.40611 to 40615/2017 dt.31.03.2017. It is seen that the authorities below have failed to take note of the fact that the statement given by proprietor Sh. B. Dinesh was retracted. The appeals filed by new importers were remanded, inter alia, on such grounds. Therefore, I am of the view that these appeals also require to be reconsidered by the original authority. In such denovo proceedings, the appellants shall be given opportunity to adduce evidence and for personal hearing. The adjudicating authority shall, after due process of law, pass a reasoned speaking order - Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the international trade of timber logs, it is an usual trade practice that the importers order for the logs from the overseas suppliers as and when an offer is given to them and if in case they are not in a position to mobilize the required funds, they inform the overseas supplier accordingly in which case the overseas supplier sell the goods to any intending buyer and the customs was also permitting the amendment to the Bill of Entry on a request being made to them in this regard by the original importer along with a request from the overseas supplier. 1.2 The appellant submit that as M/s. Maruthi Wood Industries, could not make the payment for the goods imported, they had informed the overseas supplier accordingly, who in turn located ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the subject into-Bond Bill of Entry was filed without the knowledge of the importer. Proprietor Shri B. Dinesh of M/s. Maruti Wood Industries was summoned and a statement recorded from him where he stated that the letter in question was not given by M/s. Maruti Wood Industries and that the letter pad etc. does not belong to them. 1.4 A show cause notice came to be issued to the appellants along with M/s. Maruti Wood Industries, Arunesh Saw Mills, and the overseas suppliers contending that M/s. Maruthi Wood Industries are not the true importers who caused the import of the logs but their name were used by the appellant fraudulently and in connivance with the shipper and that in order to make the transactions genuine the appellant had f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the department preferred an appeal before the Hon'ble Division Bench, the same was dismissed. The goods were accordingly released to M/s. Arunesh Saw Mills, Tenkasi, on their furnishing the security as ordered by the Hon'ble High Court by amending the Bill of Entry. 1.7 After adjudication of the Show Cause Notice, the original authority passed the following order:- a. I hold the imported goods i.e. 203.43 CB of Solomon Islands Origin Sal Round Logs valued ₹ 5538380.31 imported and warehoused vide Bill of Entry No.8564070 dated 22.11.2012 liable for confiscation under Section 111(d) and 111(m) of Customs Act, 1962 read with provisions of Section 7 of Foreign Trade (Development and Regulation) Act, 199. However, I gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion letter, the root of the case framed by the department is cut and therefore the penalty imposed on the appellant is unjustified. Further that proprietor of M/s. Maruti Wood Industries had retracted the statement admitting issuing the NOC and related documents. This retraction was not at all considered by the authorities below. It is also argued by the appellant that a combined penalty is imposed by the adjudicating authority which is contrary to law. 3. Against this the Id. AR, Shri A. Cletus reiterated the findings in the impugned order. The Commissioner (Appeals) on noting that the lower authority has imposed composite penalty under section 112 and 114AA has remanded the matter for relook on the levy of penalties under these separat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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