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TMI Blog2023 (7) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... done but must be seen to be done and by his act learned commissioner has not only violated the said basic principle but also the principle of natural justice. Noticing that there is violation of natural justice in the cases, it would not be proper to deal with the matter on merits. Matter remanded back to the learned Commissioner to decide the same afresh after following the principle of natural justice - appeal allowed by way of remand. - Customs Appeal No. 86090 of 2019 - FINAL ORDER No. A/86010/2023 - Dated:- 27-6-2023 - HON BLE MR. AJAY SHARMA, MEMBER (JUDICIAL) Shri R.K. Tomar, Advocate for the appellant Shri Ram Kumar, (AR) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recorded u/s. 108 of Customs Act, 1962. Based on the statements, the officers of DRI raided the godown located at Raipur and seized trucks and the red sanders alongwith other material in the said godown. The statements of few more persons working there were also recorded u/s. 108 ibid. The stock of red sanders of 576 logs weighing 11.00 MTs was intended to be exported although the same is prohibited. The container No. GESU 2821397 was opened for examination on 3.10.2016 and it was found containing red sanders of 14.055 MTs as well white colour bags containing sponge iron weighing 5.478 MTs. Thereafter container No.GESU 3058211 shipped by the appellant on 28.9.2016 was recalled and examined by DRI under panchnama dated 13.10.2016 and on ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were transported to a godown that was taken on lease by Abdul Jaffer. At the godown, the containers were opened by tampering with the rivet of the handles with the help of Shri Rajendran or Shri Senthil. After breaking the rivets of the handles of the container, the original export consignments were replaced/partially replaced with the logs of Red Sanders to match the original weight. The containers were thereafter refixed with other rivets, without damaging or tampering with the bottle seals, and exported to the desired destinations. Accordingly a show cause notice dated 22.3.2017 was issued against the offenders for absolute confiscation of the goods seized. 5. Since this appeal has been filed by appellant therefore I am confining it t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose in the factory premises under the supervision of the officers of Customs and Central Excise and for the illegal replacement of sponge iron with prohibited red sanders, the appellant cannot be blamed. Even the Revenue has not made out any case against the appellant that he has anything to do with the said red sanders and therefore the provisions of section 114(i) ibid are not applicable. He also submits that the show cause notice did not propose to confiscate sponge iron whereas the other persons involved in the smuggling of red sanders have been asked to explain why the export goods i.e. sponge iron should not be confiscated therefore having not invoked section 113 ibid qua the appellant provisions of Sec.114 (iii) ibid cannot be invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and cargo, could have been avoided. We cannot lose sight of the fact that the appellant themselves are victim of fraud perpetrated by the said syndicate who are into the smuggling of red sanders. The case laws cited by the appellant against imposition of penalty on them were held as not applicable by the learned Commissioner without any discussions merely by stating that it do not help their cause and thus not relevant . The following case laws were cited before me on behalf of the appellant against imposition of penalty on the Appellant:- (i) M/s. Ashoke Enamel Glass Work Pvt. Ltd. vs. Commr. Customs (Port) 2016(10)TMI 292 Cestat Kolkata (ii) Nanda Incorported vs. CC, Chennai; 2017(11) TMI 252-Cestat Chennai (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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