TMI Blog2013 (8) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was filed - Several opportunities were granted but the assesses showered a defined attitude to law - Decided against assesses. - Appeal No.C/2654/2012, Appeal No.C/2655/2012 and Appeal No.C/2656/2012 - Stay Order Nos. SO/58800-58802/2013 - Dated:- 5-8-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the Appellant : Shri Bhawani, Clerk of Advocate For the Respondent : Shri P.K. Sharma, DR ORDER Per. D.N. Panda None present for the appellant nor there is an adjournment application. When the matter came first on 28.2.2013, considering the adjournment request made by application dated 18.2.2013 notice was issued for 3.4.2013. Again when the matter came up on 8.4.2013 for absence of the appellant notice for 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. When the appellants failed to provide necessary assistance leading their defence and adducing evidence, he examined materials available on his record. Examining copies of the E.mail recovered during investigation as is depicted in para 21.11 to para 22 of the adjudication order, ld. Adjudicating Authority came to the conclusion that there was a collusion between the parties to evade customs duty making under-valuation of the imports. DRI took help of embassy to discover truth of the deal which proved deliberate mis-declaration of value resulting in undervaluation thereof causing loss to customs. Considering totality of facts and circumstances of the case, ld. Adjudicating Authority passed the order in different paras of his order with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... con Infosys, Near Amar Singh College, Wazir Bagh, Srinagar, J K, Under Section 28 of the Customs Act, 1962. 27.5 Penalty of Rs.1,48,68,043/- (Rupees One Crore Forty Eight Lakh Sixty Eight Thousand Forty Three only) was imposed against M/s. Sound of Music, N -61, Greater Kailash-I, New Delhi, under Section 114 A of the Customs Act, 1962. 27.6 Interest at appropriate rate was also required to be paid under Section 28 AB of the CA, 1962. 27.7 Penalty of Rs.10 lakhs each was imposed against Mr. Faisal Hamid, Proprietor of M/s. Sound of Music, N-61, Kailash-I, New Delhi, M/s. Ali Trading Exposition, N-61, Greater Kailash-I, New Delhi and M/s. Lexicon Infosys, earlier situated at Near Amar Singh College, Wazir Bagh, Srinagar, J K, new addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice, in the first round of litigatin, Tribunal considering the grievance by an order dated 23.5.2011 remanded the appeal directing the appellant to obtain requisite relied upon documents at their expenses within aperiod of 2 months from the date of order and file a reply thereafter, within a period of 45 days on the day of receipt of the relied upon documents. In view of the above, Revenue prays that this stay application may be disposed accordingly. Perusal of para-16 of denovo order shows the attitude of the appellant who did not cooperate with the adjudicating authority and no reply to the show cause notice was filed. Several opportunities were granted but the appellants showered a defined attitude to law. Ld. Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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