TaxTMI 
TaxTMI 
2023 (10) TMI 245
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.... ORDER Per: M. M. PARTHIBAN The brief facts of the case are that an investigation was conducted by the Directorate of Revenue Intelligence (DRI), Mumbai on the basis of an information received by them that one Shri Deepak Dialani along with several other persons is running a racket of smuggling computer parts, peripherals, and subsequent selling of such goods in the local market against bills/invoices of various companies. The ring of importers who used to smuggle computer parts, peripherals etc., have supplied these goods from Hong Kong by purchasing from one Shri Prakash Dialani (brother of Deepak Dialani) and brought in their personal luggage; that Prakash Dialani also used to courier such goods to Deepak Dialani, which was clear....
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....ply of documents relied upon against the Deepak Dialani in the impugned order and supply of 67 documents requested by him and after permitting cross- examination of 17 persons, as per the list given by him, referred to in para 39.1 of the impugned order. Fresh orders shall be passed after extending a reasonable opportunity of hearing to all the above named applicants." Accordingly, the case was taken up for denovo adjudication by the learned Commissioner of Customs (Adjudication) as per the directions of the Tribunal, on the aspect of non-supply of documents and cross examination of witnesses and panchas, and he passed an order CAO No. 23/2009/CAC/CC/KS dated 19.02.2009 and CAO No. 20/2009/CAC/CC/KS dated 16.02.2009 (herein after, referr....
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....iability to pay duty. They claim that there is no infirmity in the impugned orders and thus the appeals filed by the department are liable to be dismissed. 4. Heard both sides and perused the records of the case. 5. The brief issue for consideration before us, whether the impugned orders have complied with the remand directions given by this Tribunal in its order dated 25.3.2004 in adjudication of the cases and whether these are sustainable in law. 6. We find that learned Commissioner of Customs (Adjudication) while taking up the case in denovo adjudication had categorically mentioned about how he had gone ahead with ensuring provision of various documents sought by the parties from the department and cross examination of witnesses....
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....earing ex facie the record of the statements. Therefore the criteria of the Hon'ble Supreme Court were fully satisfied. The Hon'ble Appellate Tribunal has also accepted this contention and has expressly directed that the persons whose cross examination is sought by the noticee Deepak Dialani should be made available for cross examination and thereafter the SCN should be decided...... After the Appellate Tribunal's order passed in March, 2004 it has been noticed that Shri Deepak Dialani again wrote several letters to the concerned investigating agency (DRI Mumbai) asking for the copies of the documents, it is fairly stated by the noticee that some of the documents whose copies were sought have been supplied but the grievance still p....
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....ened posing as Jeff Norman Dsouza any account in the Vijaya Bank. No documents of these accounts were taken from his custody nor were specimen signature taken by the DRI. He has specifically denied bringing computer parts into India for the Noticee. ii) Prakash Toraskar: In cross examination he admitted that noticee never asked him to give any introduction and that he had not brokered any deal for the premises at the Adarsh Nagar. iii) Prakash Nihalani: On being shown the copies of the invoices, Airway Bill and Remittances he admitted that he had imported computer parts from the Dianacom International HKG which belongs to the Noticee's brother; he also gave the name of some trader to whom he was selling computer parts incl....
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....be withdrawn." From the net result of the cross examination of 4 witnesses and the non- availability of other witnesses, documents that have been produced during the proceedings, the learned Commissioner (Adjudication) had arrived at the conclusion that all the allegations based on the statements of these witnesses recorded under Section 108 of the Customs Act have to be discarded and the show cause notice proceedings has to be discharged as liable to withdrawn or dropped. Similarly, he dropped the show-cause notice dated 12.09.1997 in his other order dated 16.02.2009. 7. On perusal of the impugned orders, we find that denovo proceedings have been conducted in accordance with the law, abiding by the principles of natural justice duly ....