9911796707
TMI Blog2008 (7) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the sides and perused the records. 3. After hearing both the sides on stay petitions for sometime, we feel that the appeals themselves can be disposed of on the ground that the impugned order has been passed by the Commissioner (Adjudication) in violation of the principles of natural justice. Hence, after waiving the pre-deposit of the penalties imposed on the appellants herein, we take up the appeals for disposal. 4. The brief facts of the case are that a show-cause notice dated 23-5-07 was issued by the Preventive Commissionerate of Customs. It was, inter alia, alleged that M/s. Shiva Apparels Pvt. Ltd., Mumbai obtained bond waiver and transferability in respect of 17 advance licences by adopting fraudulent means. M/s Shiva Apparels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion was also recorded in his letter dated 16-2-1998. Vide letter dated 24-3-1999, the Department claimed that all relied upon documents were furnished on 30-3-1998. However, the letter is silent about the documents taken over from Pamnani's office. In other words, the Department did not supply the documents, on which the charges and allegations against the appellant were based. Vide his letter dated 4-12-1999, the appellant once again requested the Commissioner (Adjudication) and the Superintendent (Preventive) to furnish the documents. Thereafter, no hearings were fixed upto September, 2007. Once again the appellant pointed out that the documents were not supplied. Likewise, when the hearing was fixed in October, 2007, vide his letter da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1995. 7.3 Vide letter dated 24th March, 1999, the Department claimed that all relied upon documents were furnished on 30th March, 1998. However, the letter was silent as to the documents seized from Ram Pamnani's premises. It was submitted that the Department had failed to supply the documents on the basis of which, the charges and allegations against the appellant were based in the show-cause notice. 7.4 Further, he referred to the sequence of correspondence between the advocate for the appellant and the Department as set out in para 5.5.1 of the impugned Order at page 27, wherein it is clear that the Department was repeatedly requested for inspection and supply of seized and relied upon documents. In para 5.5.2 on page 28 of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating of the matter and imposed a penalty of Rs. 75 lakhs on the appellant. 8. The ld. DR submits that those documents, which were not a part of the investigations, are not required to be given to the appellants. 9. We find that appellants have made out a case of violation of the principles of natural justice. The Department's case is entirely based on the documents. The goods were exported and are no longer available. The notice relies upon the incriminating documents pertaining specifically to M/s. Shiva Apparels, the exporter company recovered from Pamnani's premises. The appellants from inception called upon the Department to supply the said documents for preparing their defence. It would appear that their pleas fell on deaf ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
