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TMI Blog2018 (6) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... nt documents. The appellants had one reason or other for not being presented at the hearing on the scheduled date - considering that plea for documents had been made to the lower authority and that the principles of natural justice had been deviated from in denying them an opportunity heard compounded by the absence of any finding against each of the appellants separately, the impugned order is in jeopardy. Imposition of penalty, especially on customs brokers, should be in proportion to the gravity of the involvement. In view of the specific plea for hearing and furnishing of documents having been denied, it would be appropriate to set aside the penalties imposed on the three appellants and to remand the matter back to the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heavy Machinery Ltd and from the custom house agent. 3. We have heard the Learned Counsel appearing for R R Joshi (Shipping Forwarding) Pvt Ltd. Shri Ajay Uday Singh has, in a letter seeking waiver of penalty, pleaded that he is financially indigent. Neither he nor Shri Tony Xavier Michael are represented. 4. The primary contention in the grounds of appeal are that the natural justice have been violated in that they were not heard before they were visited with detriment and that various documents which were necessary for defending themselves had not been provided to them. On a perusal of the relevant portion of the impugned order, it is seen that there is an elaborate discussion on the mis-declaration of value as well as destinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even if goods not available for confiscation Section 111(m) 112(a) and 125 of Customs Act, 1962. ii) Hon'ble Supreme Court of India in Weston Components Ltd. Vs. CC, New Delhi had held that redemption fine imposable even after release of goods on execution of bond mere fact that the goods were released on bond would not take away the power of the Customs Authorities to levy redemption fine if subsequent to release of goods was found not valid or that there was any other irregularity which would enable the Customs Authorities to confiscate the said goods Section 125 of Customs Act, 1962. iii) Hon'ble High Court of Judicature at Madras in Dadha Pharma Pvt. Ltd. Vs. Secretary to Govt. of India had held that Action can be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r proper acknowledgement. However, opportunities of hearings were never availed by them. Since the noticees were not coming forward for personal hearing despite granting sufficient opportunities as above, they have failed to utilise the same. Consequently, the matter can not be kept pending indefinitely as the Hon'ble High Court vide order dated 16.12.2008 has directed the adjudicating authority to decide the case within 3 months. Accordingly, I have no other alternative than deciding the case based on available records. 6. Undoubtedly, the appellants had one reason or other for not being presented at the hearing on the scheduled date. Their absence is attributed in the grounds of appeal to non-furnishing of relevant documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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