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TMI Blog2022 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... nity for hearing was extended by Commissioner to the appellant to appear before him. But the same could not be availed by him for the reasons as stated by Counsel that address has changed and CHA had never informed him about the fixation of date of hearing. Without going further into merits of the case, the ends of justice will be met if order in respect of the present appellant is set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the declared value of Rs.7,04,153.60 of the goods covered under Bill of Entry no. 8440612 dated 08.11.2012 under the Rule 12(1) of CVR, 2007 as discussed above, and redetermine the same at Rs.1,19,31,741.40 under Rule 4 and 5 of CVR,2007 read with Section 14 of the Custom Act, 1962 as detailed in Para 43. (ii) I confiscate the imposed goods covered under Bill of Entry no.8440612 dated 08.11.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose a penalty of Rs.50 lakhs/- (Rupees 50 lakhs only) on Shri Kuldeep Sharma, Proprietor of M/s Eagle International under Section 114AA of the Customs Act, 1962. (Vi) I also impose a penalty of Rs.3 lakhs/- (Rupees three lakhs only) on M/s Jaiswal Import Cargo Services Ltd., Kolkata-700001, CHA, under section 112(b) of the Customs Act, 1962 for their intentional non-compliance of the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing. Once again opportunity for personal hearing was given to him on 05.12.2013 but he again did not turn up for personal hearing. 3.1 This paragraph clearly shows that appellant was given opportunity for hearing was extended by Commissioner to the appellant to appear before him. But the same could not be availed by him for the reasons as stated by Counsel that address has changed and CHA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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