2008 (10) TMI 421

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....L in short), M/s. Dujodwala Resins & Terpines Ltd. (DRTL in short), Shri Kamal Kumar R. Dujodwala (Director DRTL) and Shri Pankaj R. Dujodwala (Director DPL) against the Order-in-Original dated 26-5-2008 passed by the Commissioner of Customs (Export Promotion), New Custom House, Mumbai. The Commissioner, vide the impugned order, confirmed the demand for differential duties; he held the goods are liable to confiscation and; imposed redemption fines and penalties as detailed in the order portion of the said order. 2. After hearing both sides on the stay petitions for sometime, we feel that the appeals themselves can be disposed of at this stage on the ground of the violation of the principles of natural justice. Hence, after waiving t....

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....e notice have not been furnished to them in spite of the requests made to that effect vide their letters dated 18-2-2008, 25-2-2008 and 31-3-2008 addressed to the Commissioner. They have stated that the imports made by them were in the Second-hand Drums as was evident from the foreign suppliers' invoices/contracts. Hence, it was necessary for them to ascertain from the invoices of the contemporary imports as to whether those imports were also in the Second-hand Drums. 4. We have considered the submissions of the applicants. We find that the impugned order of the Commissioner has been passed in violation of the principles of natural justice inasmuch as the copies of the invoices relating to the contemporary imports, based on which th....

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.... the applicants' case that the difference between Second-hand Mild Steel Drums and New Galvanized Iron Drums is one of the factors, which would explain the difference between the prices of imports made by them and the prices of the contemporary imports. This difference, according to them, is almost USD 192 per Metric Ton. 5. The Commissioner was not correct in holding that since the Bills of Entry of  contemporary imports contained the details of the invoices, it was not necessary to furnish the copies of the invoices. Perhaps he did not appreciate that the Bills of Entry would only contain the invoice number and the date and not the detailed contents of the invoices especially the nature of the packing and other relevant comme....