9911796707
TMI Blog2014 (10) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... nal No. 138/2008/CAC/CC/KS dated 06.10.2008 passed by the Commissioner, Custom(Adjn), NCH, Mumbai as detailed in the chart below:- Appeals against Order-in-Original No. CAO NO. 138/2008/CAC/CC/KS DATED 06.10.2008 Sr No. Appeal No. Appellant by Confirmed Amount 1 2 3 4 1 C/1241/08-MUM Kejal Mehta (A) Penalty Rs. 75,000/- under section 112(a) of Customs Act 1962 (B) Penalty Rs. 7,50,000/- under the provisions of section112(a) 2 C/1242/08-MUM Shri Alpesh Mehta Proprietor of M/s Samudri International (B) Redemption fine Rs. 22,23,135/- under sect 125 of Custom duty Rs. 28,00,771/- under section 28 Penalty Rs. 28,00,771/- under provisions of sect 114A Penalty Rs. 7,50,000/- under the provisions of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablished since 1760) publishing world wide commodity prices, especially of agricultural commodities. On the basis of this evidence, the DRI further expanded their investigation and searched the factory/ office premises of various importers, the premises of market brokers and indenting agents. During the investigation, premises of one Shri Bhumish Shah who is working as an agent for the foreign supplier M/s. IJIMASIA Pte. Ltd., Singapore was searched from where some incriminating documents were recovered which contained information of prices declared to customs as well as the actual prices at which imported goods were purchased from the foreign suppliers. Statements of various persons, namely, Shri Bhumish Shah, broker and indenting agent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeared for other two Appellants M/s.Madhu Enterprises and M/s. Mayur Enterprises. As per the arguments of the Ld. Counsels and grounds of appeals, their submissions are as follows: 2.1 Ld Counsel, Shri D.H. Nadkarni on behalf of Mr Alpesh Mehta, Proprietor of M/s Samudri International submits that the entire demand was confirmed on the basis of documents recovered from one Shri Bhumish Shah and the statement of Shri Bhumish Shah and Shri Kejal Mehta. He submits that Shri Kejal Mehta did not represent M/s Samudri International therefore his statement or statement of Shri Bhumish Shah can not be used against M/s. Samudri International for confirmation of demand. It is his submission that the documents seized from Shri Bhumish Shah did not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. Mayur Ravani has made submissions before the adjudicating authority vide his four letters dated 14/12/2004, 27/12/2007, 3/5/2008, 17/7/2008. However, the Commissioner while adjudicating the case has not considered all the said submissions and passed the order ex-parte. Shri S.N. Kantawala appearing on behalf of Shri Bhumish Shah submits that the appellant is merely indenting agent and works purely on commercial consideration of very meager amount of commission and he is not concerned with under valuation of the imported goods. He also submits that during adjudication process the appellant was not granted personal hearing as the appellant did not receive notice dated 16/2/2008 and 23/7/2008. Since nobody appeared on behalf of the other a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Madhu Enterprises. It is very surprising that the statements of persons against whom the custom duty demand was confirmed were never recorded, even the said importers were not made confronted with the statements of Shri Bhumish Shah and Shri Kejal Mehta. In such a situation it becomes necessary that the cross examination must be granted. It is also observed from the records that Commissioner has not considered the written submissions made vide letters dated 8/12/2006 and 26/12/2007 filed by Shri Alpesh Mehta, Proprietor of M/s Samudri International. Similarly, in the case of M/s Mayur enterprises and M/s Madhu enterprises, the Commissioner has not considered the submissions made vide letter dated 4/12/2004,27/12/2007, 2/6/2008, hence orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
