TMI Blog2022 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... oms from time to time. It has emerged from the affidavit filed by the respondent, that the Central Board of Excise and Customs vide order dated 10.11.2006 transferred the files relating to the Show Cause Notice dated 24.08.2001 i.e. the one in question, to the Commissioner of Customs (Adjudication) at Room No. 217, New Custom House. As explained in the aforesaid Affidavit filed on behalf of the respondents, Mr. Gurbans Singh the Commissioner of Central Excise (Adjudication) had been duly vested with the power of Commissioner Customs (Adjudication), and was authorized to adjudicate the show cause notice as he was the incumbent of the said room/ office. Thus, it cannot be said that Mr. Gurbans singh did not have the jurisdiction or aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal (CESTAT) have proceeded on the erroneous basis that the appellants/ applicants were named by Mr. R. N. Zutshi in his confessional statement. The further submission is that this Court also proceeded on the same basis while dismissing the appeals. 4. So far as this submission of the appellant is concerned, we find no merit in the same. 5. Although, the Adjudicating Authority, as well as the Appellate Tribunal have relied upon the confessional statement of Mr. R. N. Zutshi, and have inferred that the petitioners stand implicated therein, the same does not persuade us to review our judgment. This is for the reason that there was other overwhelming evidence in the form of mobile phone calls made between the appellants and the other i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.0 R.N. Zuthi Dil Agha Yes 49 calls (39 with Dil Agha and 5 with Mamoor Khan) 9811028228; 5815626 (landline) 5. Yashpal 6.0 R.N. Zutshi Yes, 37 calls (34 Mamoor Khan, 1 Dil Agha, 2 Shaloo) 9810196092; 7259289 (landline) 6. T. K. R. Reddy 10.0 R.N. Zutshi Dil Agha Yes 123 calls (all with Mamoor Khan) 9811102138; 5513999 (landline) 7. Pradeep Rana 4.5 Dil Agha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om Mamoor Khan, Dil Agha, Olga, etc. In the circumstances, the findings of the lower authorities that they were not prejudiced, and that principles of natural justice were not violated, cannot be interfered with. 8. Thus, even if for the sake of argument, we were to proceed on the basis that the review applicants were not named by Mr. R. N. Zutshi in his confessional statement, that would not be sufficient to review our judgment, as we have to also assess the impart thereof in the final determination. Since there was independent evidence available on record, which was sufficient to find the appellants involvement in the smuggling racket, we see no merit in this submission. Pertinently, the appellants did not explain which onus fel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of order dated 10.11.2006 issued by CBEC, the case file relating to Show Cause Notice dated 24.08.2001 was transferred to the Commissioner of Customs(Adj.) at room no. 217, New Customs House because in room no. 217, the Commissioner of Customs(Adj.) used to sit where the Petitioner has submitted replies and attended hearing. c. That as a matter of fact Gurbans Singh was holding charge of Commissioner of Central Excise (Adjudication) as well as Commissioner of Customs (Adjudication) and was posted at New Customs House, IGI Hew Delhi. His name reflects in the departmental contact list called Sampark 2008 at Pg No. 334 under Customs. d. That it was a typographical error that in the Preamble of the Order in Original dated 1.1.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms (N.T.), dated the 19th September, 1997 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number GSR. 559(E), dated the 19th September, 1997, the Central Board of Excise and Customs hereby appoints,- 1. Commissioner of Central Excise (Adjudication), Mumbai; 2. Commissioner of Central Excise (Adjudication), Chennai; 3. Commissioner of Central Excise (Adjudication), Delhi and 4. Commissioner of Central Excise (Adjudication), Kolkata. as Commissioner of Customs (Adjudication), for the purposes of adjudicating the cases as assigned to them by the Central Board of Excise and Customs from time to time. D.S. Garbyal Under Secretary to the Government of India F. No. 437 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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