TaxTMI 
TaxTMI 
2009 (8) TMI 581
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.... we proceed to deal with the appeals. 2. In adjudication of a show-cause notice dated 31-3-2001, the Commissioner of Customs passed an order denying drawback of duty to the extent of over Rs. 1 crore to M/s. Air Trade International and denying similar benefits to the extent of over Rs. 10.5 lakhs to M/s. Asian Exports, denying DEPB credit amounting to over Rs. 68 lakhs to M/s. Air Trade International and denying similar credit to the extent of over Rs. 1 crore to M/s. Asian Exports. The learned Commissioner also imposed penalties under Section 114 of the Customs Act on the two parties, besides penalties of Rs. 15 lakhs each under Section 112 of the Act, on a partner of M/s. Asian Exports and the proprietor of M/s. Air Trade International....
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....rs and their foreign buyers; and (d) The statements of the Indian exporters, namely, M/s. Air Trade International and M/s. Asian Exports. It was on the basis of his own appreciation of these evidences that the learned Commissioner passed the impugned orders. 3. One of the main grievances raised by the appellants is that the adjudicating authority denied natural justice to them by passing orders of adjudication without supplying some of the documents relied upon in the show-cause notices and without supplying other documents which were not so relied upon but were sought to be relied upon by the noticees. The Commissioner, allegedly, also did not permit the appellants to cross-examine the foreign nationals whose sta....
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.... of hearing and reiterated the plea for supply of relied upon documents and other documents seized from them. It is further submitted by the counsel that, both in the show-cause notice and in the Commissioner's order, the oral evidence given by the two foreign nationals through their statements given under Section 108 of the Customs Act was heavily relied upon and, therefore, it was imperative for the appellants to cross-examine those persons. Denial of this opportunity by the Commissioner is also cited as an instance of denial of natural justice. 5. In answer to queries from the Bench, it is pointed out by SDR that the deposit of foreign currency in banks in India in the name of the foreign nationals was referred to the Enforcement Dire....
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....ortunity to give a final reply to the show-cause notices after a perusal of these documents. In this scenario, in our view, the learned Commissioner ought to have supplied the documents to the parties for the ends of justice, regardless of the fact that some of these documents might have already been given to them. The parties also wanted to cross-examine the foreigners, whose statements were also relied upon in the show-cause notices, but this opportunity was also denied. The learned counsel submits today that the appellants would meet the expenses of these witnesses if allowed to be cross-examined. The learned SDR points out procedural difficulties in summoning these witnesses, but procedural difficulties can be overcome to the extent pos....