TaxTMI 
TaxTMI 
2018 (1) TMI 819
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....ibbled Onions . On the basis of investigation, show cause notice was issued to various noticees including the Appellant proposing penalty under various provisions of the Customs Act, 1962.On adjudication, penalty of Rs. 5.00 lakhs was imposed on the Appellant Shri Bhupatbhai Ramjibhai Bhut under Section 114 (iii) of the Customs Act, 1962 and Rs. 8.00 lakhs under Section 114AA of the Act and Rs. 4.00 lakhs on Shri Deepak Laxmanbhai Bhut under Section 114 (iii) of the Customs Act. Aggrieved by the said order, the Appellants filed Appeal before the ld. Commissioner (Appeals) who dismissed their Appeal for default in making pre-deposit under Sec.129E of CA,1962 as directed by him. Aggrieved by the said Order, the Appellants filed Appeal before this Tribunal. The Tribunal vide its Order No.A/1053/WZB/AHD/2012 dated 23.7.2012 remanded the matter to the ld. Commissioner (Appeals) with the direction to the Appellants to deposit Rs. 2.00 lakhs. On deposit of the said amount, the ld. Commissioner (Appeals) decided the Appeals by remanding it to the adjudicating authority to allow cross-examination of the five witnesses requested by the Appellant. Consequently, the Additional Commissioner of ....
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.... investigation revealed that the Appellant Shri Bhupatbhai Ramjibhai Bhut who is also a partner in M/s Nature Exports, impersonating as one Mr.B.P. Bhojani, opened a bank Account with forged documents showing himself as an introducer and subsequently obtained IEC from DGFT fraudulently. Website was created through Shri Deepak Laxmanbhai Bhut in the name of M/s Global Export Import. They had hired two go-downs on rent and purchased 108 tons of groundnuts shells which were unloaded at one of the go-downs and they had also purchased 1300 empty boxes which were used for packing purposes. The Appellant had made payment for those procurement. Further, the ld. A.R. submitted that though the Appellant contacted the shipping agent informing that one Shri Rakesh Gupta of M/s Global Export Import wanted to export dehydraded onions and they have not disclosed their own identity to the shipping agent. Further, the Appellant fabricated all related documents/certificates in the name of issuing agencies for exports such as quality control, HACCP etc.. The Appellant had received export payment through ICICI bank. In his statements dated 13.8.2007 and 24.7.2008 the Appellant Shri Bhupatbhai Ramjibha....
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.... before the officers and requested for exemption from further appearance before the adjudicating authority. 6. Ld. A.R. submits that since ample opportunities for cross-examination have been allowed, therefore, there is no merit in the argument of the Appellant that there was violation of principle of natural justice. He submits that the Hon'ble Bombay High Court in the case of Patel Engineering Ltd. vs. UOI 2014 (307) ELT 862 (Bom.) observed that violation of principle of natural justice depend upon several factors and mere denial of cross-examination alone will not be enough to conclude that principles of natural justice have been violated. The said judgment has been approved by the Hon'ble Supreme Court reported as 2015 (323) ELT A73 (SC). The Hon'ble Andhra Pradesh High Court recently in the case of Manidhari Stainless Wire Pvt.Ltd. & ors vs. UOI & ors- 2017 TIOL 2386 HC- AP CX expressed similar opinion observing that right to cross-examine is not absolute right. It is his contention that three opportunities to the Appellants to appear for cross-examination have been allowed in the remand proceeding and the Appellants themselves did not avail the said opportunities of cross-....
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.... fictitious firm in the name of M/s Global Export Import, Bhavnagar as a proprietor and in connivance with Appellant - 1 exported goods viz. Groundnut Shells instead of declared goods viz. Kibbled Dehydrated White Onion by this dummy firm from Pipavav Port and filed Shipping Bill No. F-2703/07-08 dated.04.06.2007 through CHA M/s Meridian Freight Forwarders Pvt Ltd, Rajula. M/s Spicexim, Navi Mumbai a representative of overseas buyer M/s CATZ International BV alleged that Exporter M/s Global Export Import, Bhavnagar had caused a fraud by causing an export of Groundnut Shells instead of Kibbled Dehydrated White Onion. 5.3 I find that Appellant - 2 while adopting illegal means / methods and mis-declaration of goods generated false and fabricated documents in order to open Bank account, procuring of PAN Card, IEC, rent receipt, etc for completion of realistic export. Appellant -1 aided Appellant-2 in this illegal process by creating a website in the name and style of M/s Global Export-Import. Both Appellants in connivance with other persons / firms narrated in the impugned Order produced a fake certificate in the name of M/s Five Star Export Industries. ....