AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2015 (10) TMI 193
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....2. 2.1. In the case of the first appellant Shri Narendra Poonamchand Shah, it is stated by the Counsel that although he received notices for personal hearing from the Commissioner (Adjudication) Mumbai, the case was decided by Commissioner Nhava Sheva, from whom notice of personal hearing was not received by them. 2.2. In the case of the next appellant Shri Sudesh D. Nanaware, the Ld. Counsel appearing on his behalf stated that although it is acknowledged in the order that they had filed reply to the show cause notice, the same has not been discussed at all in the adjudication order. Further, they attended the personal hearing but the record of personal hearing has also not been discussed in the adjudication order. The L....
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....r adjudication in 2007 when the case was transferred the Commissioner (Adjudication). Finally, the case was again transferred to the Commissioner Nhava Sheva and no opportunity was given by Commissioner Nhava Sheva. 3. Heard both sides. 4. It is clear that in the case of the first two applicants namely Shri Narendra Poonamchand Shah and Shri Sudesh D. Nanaware, the principles of natural justice have not been followed. 5. In the case of the third appellant Shri Arjundas Dayakishan Agarwal, we have seen the adjudication order at para 31(viii) where the Commissioner has reached the finding that the appellant funded/financed the transactions. We have also seen the statements recorded of Shri Arjundas Dayakishan Agarwal on 21.5.2004 and....
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...., Ring Road, Surat, which he had deposited in their Current A/C No. 2250301044458 of Bank of Rajasthan Ltd. Ring Road, Surat; that after payment of Rs. 2060018/- they got released documents related to the import of the goods and handed over the same to M/s. Spectrum Fabrics; that as per his knowledge M/s. Spectrum Fabrics had got released the goods from Customs Authorities on 18/19.03.2002; that he knew that the said goods were imported duty free and sold in local market without payment of duty; that it was a violation of the Customs Act, 1962 and Exim Policy; that all these duty free imported goods were sold in the local market illegally by Shri Jatin Pancholi through him; that the payment of these illegal sale was received thr....
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....yments from the said purchasers, which he used to hand over to Shri Jatin Pancholi of M/s. Spectrum Fabrics, Surat; that he did not know anyone other than Shri Jatin Pancholi of M/s. Spectrum Fabrics, Surat,; that after receipt of the payments from Shri Arjundas Agarwal, of the sales made by him to the end user, Shri Jatin Pancholi used to deposit the said payments into the Bank Account of M/s. Spectrum Fabrics. On being asked he agreed that he had sold entire quantities of the goods imported vide above said two Bill of Ladings but, he did not remember the name and address of the person to whom he had sold the same; that he further stated that ....
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....o the Bank Accounts of M/s. Spectrum Fabrics. On being asked he stated that he was aware that the act of selling duty free goods into the local/open market on cash basis without payment of appropriate Customs duty was an offence punishable under the Customs Act, 1962; that he agreed that he had done this offence and agreed to take entire responsibility for that acts. From the above statements it is clear that the appellant had denied funding the consignments. From the reading of these statements it cannot be concluded that the appellant had funded consignments in absence of any other evidence. However at this stage, we are interpreting the statement....