2000 (10) TMI 436

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..... hri S. Kannan and S. Sudarsan, DRs, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  These four stay applications and four appeals arising out of the order in original passed by the Commissioner of Customs, Bangalore are taken up for final order after granting waiver of pre-deposit of the amounts and stay of recovery of the same as the issue in these appeals lie in a narrow com .....

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..... lies to the show cause notice. The comments given by the Bangalore Commissionerate Officers vide their above cited letters had admitted this fact. Very strangely these letters convey that even though request for cross examination was made in the written reply to the show cause notice, the request was not repeated at the personal hearing and/or when the reply was submitted alter the personal hearin .....

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..... ustoms did not adjourn the case or grant another opportunity for cross-examination of the Investigating officers. This is an admitted position by the Commissionerate officers that request for cross-examination of the Investigating Officers have been made and their stand that the plea for cross-examination was not repeatedly made cannot be accepted. It was for the adjudicator to have read the writt .....

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..... the Bench pointing out that in the order of adjudication at internal page 36 thereof has recorded that the goods totally valued at Rs. 2,00,37,350/- were confiscated under the provisions of Section 111(d) of the Customs Act, 1962. However, since the said goods had been disposed of after taking necessary permission as required under Section 110 of the Customs Act, and the sale proceeds of Rs. 1,47, .....

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..... ropriation without granting option of redemption or the nature of confiscation whether it is absolute confiscation or otherwise is also bad in law especially when it is an order without giving any reasons as to why a particular course of order of confiscation is resorted to. 3. In view of our above findings, we set aside the order of the Commissioner of Customs and remand the matter to him f .....

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