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TMI Blog2019 (12) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms (Import) Mumbai I. Appeal No Appellant Order In Original No & Date C/1068/2009 Aslam Usman Moulvi 116 dated 28.07.2009 C/1070/2009 Tropical Woods Pvt Ltd C/1077/2009 Aslam Usman Moulvi 115 dated 29.07.2009 C/1079/2009 Metro Trading Company 1.2 By the impugned order Commissioner held as follows: a. Order No 115 dated 29.07.2009 i) I order to reject the declared assessable value of Rs. 95,77,590/- in respect of the 7 consignments under Rule 10A of the Customs Valuation Rules, 1988 and the revised assessable value of Rs. 4,15,28,938/- under Section 14(1) of the Customs Act, 1962 read with Rule 4(1) of the Customs Valuation Rules, 1988 shall be adopted in respect of aforementioned consignments for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of customs assessment. ii) I confirm the demand of duty Rs. 9,16,73,444/- (Rupees Nine Crore Sixteen Lakhs Seventy Three Thousand Four Hundred and Forty Four only) along with interest as applicable under proviso to Section 28(1) and Section 28AB respectively of the Customs Act, 1962. iii) I order confiscation of the 54 consignments of MDF with Veneer Face, totally valued at Rs. 29,35,65,190/- under Section 111(m) of the Customs Act, 1962. However, I give the option to the importer redeem the same on payment of redemption fin of Rs. 5,88,00,000/- (Rupees Five Crore Eighty Eight Lakhs Only) under Section 125 of the Customs Act, 1962 iv) I impose a penalty of Rs. 9,16,73,444/- (Rupees Nine Crore Sixteen Lakhs Seventy Three Thousand Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished incriminating information regarding the quantity of goods imported. In the B/E, though the length & breadth of each board was stated in feet, the total volume of the imported goods deliberately indicated in m3. The thickness of boards though not declared was admitted by them to be 2.5 mm. Also they admitted that at their instance the thickness of the boards was deliberately not shown by the supplier on the invoices. Statements of partner in SGS Corporation, CHA and Shipping Lines were also recorded. On completion of investigations show cause notices were issued by ADG DRI, Chennai, alleging misdeclaration of quantity & value of the goods and demanding differential duty thereon, proposing to confiscate and impose penalties. 2.3 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants have themselves chosen to abstain from the hearing. Since appellants have abstained themselves from hearings they cannot complain about violation of principles of natural justice. 4.1 We have considered the impugned order along with submissions made in appeals and during the course of arguments of appeals. 4.2 In order No 115 date dated 29.07.2009, in para 14.1 Commissioner has recorded as follows: "14.1. In this case the first personal hearing was fixed on 23.03.2009 which was not attended by the noticees/their advocate Shri Sujay Kantawala. As such the next P H was fixed on 08.04.2009 which was later rescheduled for 24.07.2009. The noticees/ their advocate did not appear for hearing on the appointed date. Vide their letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevance of personal hearing in the adjudication proceedings increase many fold. Since the order has been passed without hearing the appellants in the facts and circumstances of these cases we are constrained to observe that orders have been passed in violation of principles of natural justice. 4.5 Since we find that orders have been passed without a effective hearing before the adjudicating authority we are of the view that ends of justice will be met if the matter is remanded back to the adjudicating authority. While remanding the matter we make it clear that we are not expressing any opinion on the merits of any issue in the matter and keep all the issues open for the consideration of adjudicating authority. Appellants are also dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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