KEJRIWAL ENTERPRISES Vs. CC (PREV.)

JUDGEMENT

(1.) THE issue involved in this appeal filed by M/s. Kejriwal Enterprises, is whether a penalty is imposable on them under Section 112 of the Customs Act, 1962.

(2.) Shri S. Dasgupta, ld. Advocate, submitted that appellant firm is a registered Export House; that Shri N.M. Kejriwal, Senior Partner, was a Member of the Development Board under the Ministry of Commerce, the Government of India asked all the Members of the said Board to explore new items of Export to Poland; that the appellant firm found out three new items, viz. Printing Machinery, Cannon Photo Copier Machine and Nissin Flash Guns for export to Poland and entered into three separate contracts with the Government Companies of Poland for the export of these items; that as the flash guns were not made in India, they applied to the Chief Controller of Imports & Exports [CCI & E] for grant of Advance Licence for importation of Nissin Flash Guns in semi Knock - -down condition (SKD); that the CCI & E granted them licence to import components/parts of Nissin Flash Guns as under:

(3.) FINALLY the ld. Advocate submitted that they had requested for cross -examination of the persons whose statements were relied upon; that the statements of Shri P.K. Hore of National Instruments Ltd. and Shri S.K. Bhattacharyya of M/s. Spiegel Flex Camera Co. had been relied upon without making them available for cross examination. He relied upon the decision in the case of CCEx., v. Sanwarmal Purohit & Another,, 1979 ELT 612 (SC) :, ECR C Cus. 585 (SC) wherein it has been held by the Hon'ble Supreme Court that "A quasi judicial authority would also be acting contrary to the rules of natural justice, if it acts upon information collected by it which has not been disclosed to the party concerned and in respect of which full opportunity of making the inferences which arise out of it, has not been given.