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2014 (8) TMI 613 - HC - Customs100% EOU - violation of the provisions of the Customs Act and the Central Excise Act - Import of plant and machinery, capital goods and raw materials without payment of customs duty - tribunal ordered pre-deposit of the entire customs and excise duty along with interest - Held that:- the Commissioner has given three dates for hearing and the appellants failed to appear. They could have appeared and sought for adjournment. Having not availed the opportunity, the appellants cannot now plead violation of principles of natural justice based on a letter, which never reached the authority in time. Therefore, we reject the plea of violation of principles of natural justice. The present proceedings before the Board for Industrial and Financial Reconstruction dated 8.1.13 is a recent order, which has no relevance for the purpose of adjudication before the Tribunal. Even otherwise, this order has not been produced before the Tribunal to counter the earlier BIFR proceedings dated 21.10.11. Therefore, we are not inclined to accept the present contention raised by the appellants. When the order of the Board for Industrial and Financial Reconstruction dated 21.10.11 provides for recovery of statutory dues, which applies to the present case, we find no reason to hold that Tribunal's order is bad. The third contention relates to confiscation of goods, and it is pleaded that since the goods have been confiscated, the Revenue is safeguarded. However, we find from the records of the original authority that the goods have been removed in violation of the undertaking given and the conditions imposed in the various notifications. Therefore, in such a scenario, the appellants cannot be allowed to say that the interest of the Revenue is safeguarded. - Decided against assessee.
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