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2018 (6) TMI 204 - CESTAT MUMBAIMis-declaration - evasion of duties of customs on the imports - Penalty u/s 112 of CA - value was mis-declared and that the contents were described as 'ship stores' to suppress the link to the offshore project - principles of natural justice denied - case of appellant is that they were not heard before they were visited with detriment and that various documents which were necessary for defending themselves had not been provided to them. Held that:- Appellant's absence at the hearing on the scheduled date, is attributed in the grounds of appeal to non-furnishing of relevant documents. The appellants had one reason or other for not being presented at the hearing on the scheduled date - considering that plea for documents had been made to the lower authority and that the principles of natural justice had been deviated from in denying them an opportunity heard compounded by the absence of any finding against each of the appellants separately, the impugned order is in jeopardy. Imposition of penalty, especially on customs brokers, should be in proportion to the gravity of the involvement. In view of the specific plea for hearing and furnishing of documents having been denied, it would be appropriate to set aside the penalties imposed on the three appellants and to remand the matter back to the adjudicating authority for fresh determination - appeal allowed by way of remand.
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