2019 (12) TMI 785

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.... in table below of the Commissioner Customs (Import) Mumbai I. Appeal No Appellant Order In Original No & Date C/1068/2009 Aslam Usman Moulvi 116 dated 28.07.2009 C/1070/2009 Tropical Woods Pvt Ltd C/1077/2009 Aslam Usman Moulvi 115 dated 29.07.2009 C/1079/2009 Metro Trading Company 1.2 By the impugned order Commissioner held as follows: a. Order No 115 dated 29.07.2009 i) I order to reject the declared assessable value of Rs. 95,77,590/- in respect of the 7 consignments under Rule 10A of the Customs Valuation Rules, 1988 and the revised assessable value of Rs. 4,15,28,938/- under Section 14(1) of the Customs Act, 1962 read with Rule 4(1) of the Customs Valuation Rules, 1988 shall ....

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....of the Customs Valuation Rules, 1988 shall be adopted in respect of aforementioned consignments for the purpose of customs assessment. ii) I confirm the demand of duty Rs. 9,16,73,444/- (Rupees Nine Crore Sixteen Lakhs Seventy Three Thousand Four Hundred and Forty Four only) along with interest as applicable under proviso to Section 28(1) and Section 28AB respectively of the Customs Act, 1962. iii) I order confiscation of the 54 consignments of MDF with Veneer Face, totally valued at Rs. 29,35,65,190/- under Section 111(m) of the Customs Act, 1962. However, I give the option to the importer redeem the same on payment of redemption fin of Rs. 5,88,00,000/- (Rupees Five Crore Eighty Eight Lakhs Only) under Section 125 of the....

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....s. Statement of Director and Partners of Appellant 2 and 4 were recorded under Section 108. In their statements they admitted undervaluation of goods and also furnished incriminating information regarding the quantity of goods imported. In the B/E, though the length & breadth of each board was stated in feet, the total volume of the imported goods deliberately indicated in m^3. The thickness of boards though not declared was admitted by them to be 2.5 mm. Also they admitted that at their instance the thickness of the boards was deliberately not shown by the supplier on the invoices. Statements of partner in SGS Corporation, CHA and Shipping Lines were also recorded. On completion of investigations show cause notices were issued by ADG DRI, ....

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....g the findings in the order submitted that sufficient opportunities were given to the appellants to present their case by the adjudicating authority. However appellants have themselves chosen to abstain from the hearing. Since appellants have abstained themselves from hearings they cannot complain about violation of principles of natural justice. 4.1 We have considered the impugned order along with submissions made in appeals and during the course of arguments of appeals. 4.2 In order No 115 date dated 29.07.2009, in para 14.1 Commissioner has recorded as follows: "14.1. In this case the first personal hearing was fixed on 23.03.2009 which was not attended by the noticees/their advocate Shri Sujay Kantawala. As such the next ....