2018 (4) TMI 1256

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..... 2. Brief facts of the case are that the Customs Officers gathered information that high value Integrated Circuits (IC) are being cleared regularly by some unscrupulous importers with active connivance with certain clearing agents by misdeclaring those as "transistors" of much lower value at the cargo complex, Calcutta Airport. The present case relates to seizure of (a) 58885 pcs of Integrated Circuits and 28,000 pcs of Transistors collectively valued at Rs. 12,75,490.00 imorted under C.N.No.217-5967-6175, HAWB No. BE 0056423 & cleared under BE No.AI-192 dt, 05.03.1994 on account of M/s. Ambika Electronics, Delhi, Clearing Agent M/s. Seaking Shipping Agency, Calcutta, seized at Calcutta city on 10.3.94 (b) 45004 pcs of Integrated Circui....

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....et aside by the Tribunal by order dated 22.06.2000. In denovo adjudication order dated 15.05.2001, the same penalty was imposed. The appellants again filed appeal before this Tribunal. By order dated 12.12.2001, the Tribunal remanded the case for denovo adjudication. In denovo adjudication order dated 30.11.2004, penalty of Rs. 5,00,000/- & Rs. 50,000/- were imposed upon Shri P.K.Sen and Shri Nikhil Chakraborty respectively. The appellants filed Writ Petition before the Hon'ble High Court against the denovo adjudication order. The Hon'ble High Court again remanded the matter to the Adjudicating Authority. 5. The instant appeals are filed by the appellants against the de novo adjudication order dt. 19.11.2012. I find that the Hon'ble High....

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....d on 10.09.2012, 13.09.2012 and 17.09.2012. Intimations were issued to the respective noticees but the same were received back with the Post Authority remark "Left/"Moved" except noticee no. 1 and 3. Noticee no.1 requested extension of time vide letter dated 07.09.2012 and accordingly, the same was extended to 09.10.2012. Copy of the said Personal Hearing Memo was also displayed on the Customs House Notice Board. But nobody appeared for personal hearing date. Hence I, take up the case for adjudication on the basis of available records." 7. I find that there is a contradiction in the submission of the ld. Special counsel for the department and the findings of the adjudicating authority in so far as the adjudicating authority observed that....