TMI Blog2017 (8) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... roceed to decide the matter after considering the right of the cross examination as claimed by the appellants - appeal allowed by way of remand. - Cus. Appeal Nos.145-148/12 - - - Dated:- 28-7-2017 - Shri P. K. Choudhary, Hon ble Judicial Member Shri Arijit Chakraborty, Advocate for the Appellant Shri S. Dasgupta, Dy.Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary These appeals have been filed by the appellants against the Order-in-Original No.06/Cus/CC (P)/WB/2012 dated 29.02.2012 passed by Commr. of Customs (Prev.), W.B., Kolkata O/O No.Kol/Cus/Port/12/2012 dated 09.02.2012 passed by Commr. of Customs (Prev.), W.B., Kolkata. 2. Briefly stated the facts of the case are that on 04.06.2009, the Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and found involvement of the appellants herein in the earlier case also. Accordingly, addendum to Show-cause notice dated 10.05.2011 was issued in respect of Show-cause notice dated 02.11.2009 whereby the appellants were directed to show-cause on imposition of penalty in respect of seizure at NS Dock on 04.06.2009. 2.3 By Adjudication Order dated 09.02.2012, the Commr. of Customs (Preventive), Kolkata, confiscated the entire quantity of Red Sanders absolutely as seized on 04.06.2009 and also imposed penalty of ₹ 10.00 lakhs each on Shri Sanjit Das and the appellants herein. By Order dated 29.02.2012, the Commr. of Customs, confiscated the Red Sanders as seized at Dankuni and also imposed penalty of ₹ 10.00 lakhs each on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the residential address of the appellants. In this context, the findings of the Adjudicating Authority in his order dated 29.02.2012, is reproduced below : 46. I find that in the interest of investigation of the case, the investigating agency made several attempts to obtain the statements of Shawnawaj Khan and Shakil Khan by way of issuing summons under Section 108 of the Customs Act, 1962, at the address revealed to them by Shri Sajib Das. Both of them evaded the investigation. The investigation agency found that G-342, Meher Manzil, Garden Reach, Kolkata -24 as revealed by Sri Das was residential address of Shawnawaj Khan Shakil Khan and their father Md.Yusuf Khan intimated the investigating team that both of them were not residi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
