TMI Blog2020 (12) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... izure, Customs inventory, statements of different persons, Assay report etc. The imposition of penalty upon the present appellant by the Adjudicating authority is based upon such documents - It is a settled position of law that a Show Cause issuing authority is required to provide copies of all relied upon documents along with the Show Cause Notice. When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such documents to the noticee and non-supply of such copies of relied upon documents to the noticee renders the process of adjudication void ab-initio. In the present case also, order passed by the Lower adjudicating authority without supplying such relied upon documents along with the Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority and imposition of penalty of ₹ 1,00,000/- upon him by the Adjudicating authority vide Order-in-Original No. 05/ADJN/CL/AC/MLDN/2018-19 dated 27.11.2018 has been upheld. The appellant is in appeal against the impugned order on the Grounds, in brief, - i) Since the alleged recovery and seizure was initially made by the BSF and subsequently was handed over to the Customs authority, burden of proof in terms of Section 123 of the Customs Act, 1962 shall not be applicable in the present case; ii) Imposition of penalty under Section 112 of the Customs Act, 1962 upon the appellant without satisfying principle conditions of such provision is bad in law; iii) The proceeding of adjudication without supplying the relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the present appellant has been upheld. 3. The Ld. Advocate appearing for the appellant has drawn attention of this Bench to the Grounds of Appeal appearing at page nos. 27 28 of the present appeal as was preferred before the learned Commissioner (Appeals) wherein it was categorically pointed out by the appellant that he had no prior knowledge or reason to believe about the alleged confiscable and smuggled nature of the goods. It was also contended by the appellant before the Lower Appellate Authority that the provision of Section 123 of the Customs Act, 1962 are not applicable to the facts of the present case. The appellant had also complained about the non-supply of relied upon documents alongwith the Show Cause Notice prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause Notice. When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such documents to the noticee and non-supply of such copies of relied upon documents to the noticee renders the process of adjudication void ab-initio. 7. In the case of Commissioner of Central Excise, Ludhiana Vs- Gulab Industries Pvt. Ltd. [2015(316) ELT 657(P H)], the Hon ble High Court of Punjab Haryana at Chandigarh has held as follows :- 8. We have heard counsel for the parties, perused the impugned order as well as the order passed by the adjudicating officer and are sanguine, in the correctness of our opinion, that the case in hand may disclose collusion, or to put it politely, negligence on the part of certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural justice have been violated, should have remanded the matter to the adjudicating officer after serving all relevant documents upon the respondent to decide the matter afresh. 10. In view of what has been stated hereinabove, we allow the appeal in part and while affirming that order passed by the adjudicating officer is vitiated for violation of principles of natural justice, modify order passed by the Tribunal by directing that the matter shall be taken up by the adjudicating officer from the stage of issuance of show cause and after furnishing all relevant documents to the respondent and granting adequate opportunity to present its defence, decide the matter within three months of parties putting in appearance before him, on 9-9-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Adjudicating Authority i.e. the Assistant Commissioner of Customs, Maldah Customs Division, Maldah for adjudication of the case afresh w.r.t. the present appellant being noticee no. 1 in the Show Cause Notice dated 14.8.2018 after providing authenticated copies of all relied upon documents to the present appellant. It is needless to say that a reasonable opportunity of submission of reply to the Show Cause Notice after going through the relied upon documents and an opportunity of personal hearing will be granted to the appellant by the original Adjudicating authority before the matter is decided denovo. I make it clear that the present remand is restricted to the present appellant only and it does not affect the orders already passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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