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2022 (10) TMI 270 - HC - CustomsLevy of penalty u/s 112 of the Customs Act, 1962 - allegation is that the Petitioner had conspired in alleged mis-declaration and undervaluation of Modems imported by one M/s. Hindustan Engineering Corporation - HELD THAT:- When Petitioner has been accused of having played role in the procurement of electronic systems and parts for manufacture of automated teller machines and Petitioner has been imposed penalty of Rs.Seventy Five Lakhs under Section 112 of the Customs Act, 1962 for its alleged role in the import effected by M/s. Hindustan Engineering Corporation, and Petitioner having challenged those findings in the Appeal, the CESTAT should have specifically dealt with the grounds of challenge raised by Petitioner, and should have given independent findings as regards role of the Petitioner. Not having done so, and in view of the fact that the averment of Petitioner in the Petition that Petitioner was not given notice of hearing, which has not been denied, in the interest of justice, Petitioner should be given hearing by CESTAT. If a party does not turn up, it is not possible for CESTAT to go though the entire Appeal of the party, consider the grounds and pass a detailed order. At the same time, the CESTAT ought to have checked if a party has been properly served before proceeding to hear the matter and pass the order. Petition disposed off.
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