9911796707
TMI Blog2025 (5) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... ys [appellant] in these three appeals. These appeals were initially filed without making the pre-deposit but with stay applications. The appellants were asked by order dated 05.08.2013 to deposit the duty and penalty within 60 days and report compliance. Since, the appellants had not reported compliance these appeals were dismissed by Final Order dated 23.05.2014. The appellants filed Restoration Applications, which were dismissed on 09.11.2015 as none appeared. Thereafter, the appellants again filed applications for restoration of appeals in 2016 which were allowed by order dated 28.11.2018 and the appeals were restored to their original number and were directed to be listed in due course. Thereafter, the appellants stopped appearing. When ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Subsequently, Mr. Jivani had, thereafter, sent two invoices - one for Euro 13,155 (actual price) and another for EURO 2,790 (which was used for filing the Bill of Entry). After detailed investigation, the show cause notice proposed to recover duty along with interest and impose penalties. The proposals in the show cause notice were confirmed by order dated 14.10.2008 by the Commissioner of Customs (Preventive). 4. The appellant filed an appeal before this Tribunal on the ground that "Principles of Natural Justice" were not followed by the Commissioner. By an order dated 25.04.2011, this Tribunal directed the appellants to collect the Relied Upon Documents (RUDS) within a period of two months. Thereafter, the appellants were required to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting to Rs. 9,99,513/- (Rupees Nine lakhs ninety nine thousand five hundred and thirteen only) is required to be paid by the party in additional to the redemption fine at the time of redemption. (ii) I confirm demand of Rs. 1,48,68,043/- (One crore forty eight lakhs sixty eight thousand forty three only) against M/s Sound of Music, N-61, Greater Kailash-I, New Delhi, under Section 28 of the Customs Act, 1962 as detailed in para 22 above. In ivew of Para 51E (i) of the SCN dated 11.7.05, I order that the amount of Rs. 14.50 lakhs voluntarily paid by M/s Sound of Music stands appropriated towards the confirmed dues against the party. (iii) I confirm a demand of Rs. 5,40,481/- (Rupees Five lakhs forty thousand four hundred eighty one on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout cross-examination of the witnesses; (iii) The RUDs and materials obtained from foreign sources by customs authorities are photocopies and do not bear the signature of the exporter or the customs officers ; (iv) The order is bad in law ; and (v) The Adjudicating Authority had not applied his mind. 6. Learned authorized representative for the Revenue submits that all the requisite documents on which the show cause notice relied, were provided to the appellants. However, the appellants appeared before this Tribunal in the first round of litigation and again sought the RUDs. In the remand proceedings, every effort was made to supply them the documents, but the appellants did not collect the documents within the time stipulated by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional documents which they wanted nor filed any reply. Three personal hearings were fixed on 15.03.2012, 09.05.2012 and 16.05.2012 by the Commissioner, but no submissions were made and none appeared. 10. We also note that the appellant's attitude remained the same thereafter. They filed these appeals before this Tribunal, but did not make the pre-deposit as directed. When the appeals were dismissed, they filed applications for restoration. The applications were allowed the appeals were restored on 28.11.2018. Thereafter, the appellants have not been appearing before this Tribunal at all. On 03.03.2025, the appellants sent a letter seeking adjournment on medical ground, which was allowed and the matter was adjourned to today. None app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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