9911796707
TMI Blog1995 (12) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, a prayer has been made in the memorandum of appeal for granting dispensation of deposit on personal penalty. 2. Shri Madhu Patel appearing for the appellant pleaded that the allegations made in the show-cause notice, which preceded the oral hearings, are based only on the confessional statement of the appellant which had been retracted by him and even that statement is only by way of confirmation of the statement purportedly given by the appellant before the customs authorities under section 108 of the Customs Act and that the statement given before the customs authorities was also retracted by the appellant. Shri Patel strongly contended that the enforcement authorities did not investigate the case at all and the findings are based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. Shri Srivastava appearing for the respondent referred to the adjudication order and particularly page 3 thereof where the learned adjudicating authority has elaborately considered a mass of evidence in support of his findings. He submitted that the findings are not based merely on the confessional statement of the appellant but also on substantial evidence discussed on p. 3 of the impugned order and that it is clear from that evidence that the appellant had been indulging in serious violation of the provisions of the Act and to carry on those activities he even indulged in more serious contraventions of the customs and other laws in importing goods by misdeclaration and by releasing consignments in fictitious names. Shri Srivastava furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 8(1) and 8(2) is based on the confessional statement of the appellant and the circumstantial evidence of the fact that the chemicals were imported by him for which obviously he must have made the payment. It is to be kept in view that making payment to a non-resident is covered by section 9(1)(a). But from that itself it cannot be inferred that the appellant acquired foreign exchange in violation of section 8(1) and 8(2). The learned adjudicating authority would, therefore, consider the evidence available on the record and see whether the charge of contravention of section 8(1) and 8(2) can be made out independently of the charge of contravention under section 9(1)(a) so that the appellant may have an opportunity to make submissions, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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