2004 (3) TMI 669

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....als themselves as the principal grievance of Shri Deepak Dialani, on whom duty demand has been confirmed in addition to penalty, and of Joe Felix D'Souza and Prashant Nahata, is that of failure of principles of natural justice. Hence after waiving pre-deposit we proceed to hear and dispose of the appeals with the consent of both sides. 2. Vide the impugned order the Commissioner (Appeals) has : (a)     held that computer parts and peripherals valued at Rs. 7,62,86,258/- supplied by Shri Dialani to 4 computer manufacturing companies, namely, M/s. Zenith Computers Pvt. Ltd. and M/s. Minicomp Pvt. Ltd. and M/s. Tangerine Informatics and M/s. Melstar Information Technologies Ltd., were liable to confiscation as th....

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....d to courier such goods to Deepak Dialani, which was cleared by mis-declaration of the contents thereof and without payment of duly; the goods so smuggled were then be supplied to various computer manufacturing companies under invoices/bills of 13 fictitious/bogus companies; that payment towards supply made under the bills/invoices of such companies were received by cheques, which were then encashed through billing and payments deposited in accounts maintained by the fictitious companies and that cash was withdrawn from these accounts subsequently. 4. We find that after the receipt of the show cause notice dated 21-28/12/1998 Shri Deepak Dialani requested that he be furnished with copies of the documents referred to in the show caus....

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....,; the counsel for the appellant responded to the receipt of the documents, that the copies of the passports do not show that Joe Felix D'Souza has travelled outside India after 1992 (the present case cover the period from 1993 onwards) and that therefore the statement of Joe Felix D'Souza that he had smuggled in computer parts and peripherals and that Shri Deepak Dialani is contrary to documentary evidence. The impugned order has been passed without supply of the copies of documents forming the basis of the finding of involvement of Deepak Dialani. The following are some examples of the documents not furnished to the Deepak Dialani but relied upon by the Commissioner : (i)      Bills; vouchers, delivery challans....

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....of those persons is required as their statements are not corroborated merits acceptance particularly noting that contradictions in several material particulars in many of the statements were pointed out by Deepak Dialani before the adjudicating authority in view of the written submissions listing out certain contradictions. Some of the examples of contradictions highlighted in the written submissions are : (i)      In his statement dated 24-7-1998 Joe Felix D'Souza had stated in 1987 he started making trips abroad and that the goods were supplied to him abroad by Prakash Dialani, brother of Deepak Dialani, while during 1987 to 1989 Prakash Dialani was a student in India. (ii)    In the statement....