TaxTMI 
TaxTMI 
2019 (3) TMI 53
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....ainst to bills of entry no. 628273/1.6.2004 of M/s FPD Corporation and no. 631224/07.06.2004 of M/s NRC International, both proprietary concern of Shri Prem Bhandari, one of the appellants herein. His brother, Shri Deepak Bhandari is also in appeal. 2. Explaining the contours of the dispute, Learned Counsel for appellants submits that lack of application of mind and lack of objectivity are apparent in the operative part of the impugned order which has confiscated the consignment absolutely under section 111(d) and 111(m) of Customs Act, 1962, read with Drugs and Cosmetics Act, 1944 (with relevant Rules), while at the same time assessing the goods, valued at Rs. 78,54,997/-, to duty which is contingent only upon intent to clear for home con....
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....en retracted at some stage or the other and that it was not proper on the part of the adjudicating authority to render finding on that support. It is further contended by him that they had assailed the allegations in the show cause notice for lack of any documentary evidence and, to substantiate their contention, had sought cross examination of three officers of the CIU section who, though investigators into the live consignment, had assessed and cleared the earlier consignments; he contends that, in the absence of any other evidence, the submissions of these officers would be absolutely necessary to establish the contents of the past imports. Citing the decision of the Hon'ble High Court of Madhya Pradesh in Kirit Shrimankar v. Commiss....
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....surmise. He reiterates that the goods that are confiscated do not belong to the appellants and that appellants should be granted an opportunity to cross examine the assessing officers of the past consignments to establish the contents thereon once again before the adjudicating authority. 4. Learned Authorised Representative contends that the impugned order is entirely legal and proper and that the consequences have been arrived at after ascertaining the strength of the evidence and upon supported findings. According to her, disowning of the confiscated goods was not unexpected as the modus operandi of the past had to be distanced from after the interception of the live consignment. She contends that the claim of Learned Counsel of having b....
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....ant with the principles of natural justice. It is not in dispute that the appellants had sought cross-examination of three officers and that the request had been denied by the adjudicating authority. It would appear that the adjudicating authority considered 'Even before detailed examination of the goods covered under Bill of Entry No. 628273 dated 01.06.2004, Shri Prem Bhandari was well aware of the full facts and the modus operandi adopted for misdeclaration of the goods, as evident from his statement dated 15.06.2004. Shri Prem Bhandari provided all the details on 15.06.2004, regarding the "Coded Markings" used for identification of the actual goods and this was found to be true at the time of detailed examination of the goods covered u....
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....orted buyers of the imported goods. The limitations in the procedure prescribed for examination of goods, and the failure on the part of the appellant to furnish details of post importation transaction, was held by the adjudicating authority to be sufficient to establish the case, notwithstanding reference to the actions of the proper officers in assessing and releasing of goods. In the absence of acceptable reason for release, despite mis-declaration, for home consumption their contention that attestation could well establish the consequence claimed by the appellants, the criticality of cross examination is evident. Even if it were not so, it was incumbent upon the adjudicating authority to dispose off the request for cross-examination. Ev....