9911796707
TMI Blog2024 (7) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... requested the department to provide them the copies of various documents/information relied upon in the show cause notice so that appellant can properly file their reply and defend them. It is found that not supplying these documents to the appellant would defeat and violate their fundamental rights of fair hearing inbuilt in the principles of natural justice - all the documents demanded by the appellant do not fall in the category of privilege and confidential documents more so when they have been relied upon while passing the impugned order. Matter remanded back to the Ld. Commissioner to pass fresh order; after complying with the principles of natural justice and after supplying them the copies of those documents which have been relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plates Private Limited, Beopror, G. T. Road, Shambhu, Rajpura, Distt., Patiala under Section 114A of the Customs Act, 1962 for the offence of short-payment of Customs Duty by irregular availment of benefit under Notification No.46/2011-Customs dated 01.06.2011. iv) I impose penalty of Rs. 25,00,000/- (Rupees Twenty Five lakhs only) upon M/s J.S.W. Vallabh Tin Plates Private Limited, Beopror, G. T. Road, Shambhu, Rajpura, Distt., Patiala under Section 114AA of the Customs Act, 1962 for the offence of making false and incorrect declaration before the Customs authorities with regard to clearance of imported goods. 2. Briefly the facts of the present case are that the appellant imported Tin ingots falling under tariff item no. 80011090, manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the territory of the exporting party. On the basis of these allegations, a show cause notice dated 28.07.2018 and supplementary show cause notice dated 28.01.2018 were issued invoking the extended period of limitation; thereafter, the appellant made various representations to the adjudicating authority and the DRI to provide specific relied upon documents, namely, the Representation from domestic industry on basis of which the investigation was started, Verification visit report of DRI after their visit to MSC on basis of which show cause notice was issued, Cost sheets establishing RVC, Documents showing raw material of origin of non-ASEAN countries was used, Evidentiary documents in support of claim that it is very much possible to ide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand has been confirmed in violation of principles of natural justice. 5. On the other hand, Ld. AR defended the impugned order and submitted that the documents demanded by the appellant are in fact not relied upon documents by the customs. He further submits that as per the rules some of the documents are confidential in nature and cannot be supplied to the appellant. He also submits that even if these documents are supplied to the appellant, it will not help in any way to disprove the allegations/charges levelled against them. 6. We have carefully considered the submissions of both the parties and have gone through the material placed on record, we find that in this case, investigation was conducted by DRI- Mumbai and after the inve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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