TaxTMI 
TaxTMI 
2002 (2) TMI 479
X X X X Extracts X X X X
X X X X Extracts X X X X
...., Advocates, for the Applicant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In this batch of cases arising out of the order of the Commissioner of Customs (Adjudication), Mumbai the grievance of the applicants is that the order has been passed against them without granting an opportunity of hearing. 2. On the earlier date when t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and fine and penalties have been imposed on the appellants herein for the following reasons : (i) The Commissioner has held that M/s. Arbee Star Maritime Agencies Pvt. Ltd., had directly approached the Customs authorities for the fraud of import of second-hand machinery and it was in the interest of their principals that they did this and therefore he has imposed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... under cover of letter dated 30-6-2000 had drawn the attention of the Commissioner to the fact that they received only the show cause notice and the list of relied upon documents, without copies of the relied upon documents and in that letter they requested for supply of copies of relied upon documents and stated that reply can be filed only after receipt of the documents. The case records also do....
X X X X Extracts X X X X
X X X X Extracts X X X X
....filed and M/s. Arbee Maritime Agencies Pvt. Ltd., only forwarded a copy of inter-office memorandum between the agent in England and the agent of the liner in India to the office of the DRI under cover of letter dated 5-6-2000 and therefore even the other appellants did not file any reply or make any submissions against the charges levelled against them. 6. Since the order has been passed i....