1997 (9) TMI 197

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....d are being disposed of by this common order. 2. The facts of the two appeals filed by appellants are that on the basis of intelligence collected by the Customs Authorities that the importer was importing the goods not covered by DEEC Book, investigations were conducted and four consignments were traced out at Madras Port and five consignments were traced out at Bombay Port. The importer was called upon to produce documents. Instead of appearing in pursuance of summons issued, the importer informed the Customs Authorities that they had completed export obligations against Import/Export Pass Book No. 0000257 and 0000280. The goods lying in Bombay Port and Madras Port are not directly related to the Export production and that they wou....

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....erials as replenished material under the DEEC scheme; that the imported goods were the inputs for the exported goods and, therefore, could be imported under the DEEC Books which they had in their possession but was subsequently seized by Bombay Customs Authorities and not returned to them. The learned Counsel submits that since the importers were in a hurry to clear the goods, they agreed to pay duty under the impression that no redemption fine will be imposed. The learned Counsel submits that there has been denial of justice inasmuch as principles of natural justice were not followed by the adjudicating authority. He agitates that for arriving at the redemption fine, the adjudicating authority has held that the appellants would have sold t....