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2017 (7) TMI 184 - CESTAT MUMBAIPrinciples of natural justice - fabrication of shipping bills to enable duty-free import - whether adequate opportunity had been afforded to the appellant which he did not avail of? - Held that: - there is no challenge that the contents of the show cause notice lacked consistency and veracity. It is also not contended by the appellant that the documents sustaining the allegations had not been provided - The impugned order has a detailed finding on the role and involvement of the appellant in the entire scheme of imports besides being not unaware of the illicit origins of the advance licences used to claim the benefit of duty exemption. Even in the appeal filed before us, the appellant has not considered it necessary to distance himself from the conspiracy that has been established in the impugned order. There is no reason to hold that the adjudicating authority would have arrived at a different conclusion had the appellant joined the adjudication proceedings - appeal dismissed - decided against appellant.
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