INDO COSMESI (P) LTD. Vs. CC, NEW DELHI

JUDGEMENT

(1.) On careful examination of the records and on hearing both sides, we find that this is a fit case for final disposal at this stage. Accordingly, we allow the present application and proceed to dispose of the appeal finally.

(2.) The appeal is against the order of the Commissioner confiscating the goods imported and sought to be cleared by the appellants against of Bill of Entry dated 26.08.2000 at Air Cargo Unit, New Delhi, with option for redemption of the goods on payment of a fine of Rs.2 lakhs, and imposing on them a penalty of over Rs.8 lakhs under Section 114A of the Customs Act, in addition to confirmation of demand of duty on the goods amounting to over Rs.8 lakhs by invocation of the extended period of limitation under the proviso to Section 28(1) of the Act. The principal challenge against the order of the Commissioner in this appeal is on the ground of violation of natural justice. Ld. Advocate Shri L.P.Asthana, representing the appellants, has amplified this ground by stating the facts and circumstances of the case. When the Customs authorities seized the goods on the alleged ground of misdeclaration of both description and value of the imported goods, the appellants submitted to their proceedings by waving notice. The proceedings including physical examination of the goods, market enquiry, recording of statements of the appellants and their CHA, etc., culminated in the impugned order of the Commissioner, confirming the demand of differential duty of over Rs.8 lakhs, confiscating the seized goods and imposing penalty on the importer as aforementioned. However, at no stage of the proceedings was any of the documents relied upon by the Commissioner in the impugned order furnished to the appellants. This fact has been clearly stated by the appellants in para 3 of the grounds of their appeals, wherein a list of the documents also has been given. As pointed by ld. Advocate, we find that as per letter dated 30/11/2000 (a copy of which is available on record) the appellants had specifically requested the authorities to provide them with copies of these documents, but such request was not acceded to. These facts are not disputed before us by ld. SDR Shri P.K.Jain.

(3.) In view of the above facts, we think, the Commissioner has acted inv violation of principles of natural justice in passing the impugned order and, therefore, without addressing any of the issues on merits, we should send the matter back to the adjudicating authority for fresh disposal in accordance with law and principles of natural justice.