9911796707
TMI Blog2008 (11) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory appeal is provided under Section 130 of the Customs Act, 1962, on a substantial question of law, we have heard learned for the petitioners on merits. 3. The petitioner no. 1 is a proprietorship concern of petitioner no. 2 and is a 100% Export Oriented Unit (EOU). It imported 18 consignments of polyester knitted fabrics and also procured 4 consignments of the same material duty free from units in Domestic Tariff Area under CT-3 certificate. The duty free material so imported was required to be used for manufacture and export as per the Scheme framed under the provisions of the Customs Act. However, on inspection by the Officers of the department, it was found that imported stock/locally procured materials were diverted to the mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he communications have been personally served on the appellant and the personal hearing intimations were not served personally may not deserve to be accepted. Intimations have been sent as provided for in the law. Taking totality of the circumstances, we are not, prima facie convinced of the violation of principles of natural justice. On merits of the case, prima facie, we find that on the date of visit by the officers, there was no evidence for any manufacturing activity; that there was admission by the proprietor of M/s. Singh Overseas regarding diversion of the duty free materials procured by the 100% EOU; that the export consignments appears to be of very poor quality going by the wide variation in grammage recorded by the Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not find any merit in the submission. Section 129E of the Customs Act specifically mandates deposit. If deposit is not made, unless the same is waived, dismissal is the only consequence. 9. It is also submitted that the finding of the Tribunal that there was no violation of principles of natural justice, was perverse. We are unable to accept this submission. Inspite of service, the petitioners submitted their interim reply after a long time. The Tribunal, after examining the record, found that intimation for personal hearing was duly dispatched from the office of the adjudicating authority, which was sufficient compliance of the statutory procedure. The Tribunal also found sufficient material to sustain the findings of the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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