2024 (12) TMI 235

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....respondent had imposed penalty against the petitioner as detailed below: "23. Accordingly, I pass the following orders: ORDER (a) I order to confiscate 557 grams of Gold of 24 Karat purity valued at Rs. 25,07,057/-, smuggled by concealing, under Sections 111(d), 111(i), 111(l) and 111(m) of the Customs Act, 1962. (b) I order to confiscate the declared imported goods viz., "cow finished leather" valued at Rs. 14,209/- under Section 118(a) & 119 of the Customs Act, 1962, however, I order to redeem the goods after payment of redemption fine of Rs. 14,209 (Rupees Fourteen Thousand Two Hundred and Nine Only) under Section 125 of CA, 1962 along with applicable duty and interest and penalty levied. (c) I impose penalty of Rs. 25,07,057/- ....

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....ng was fixed on 19.04.2022. The petitioner claims to have received the intimation regarding the personal hearing that was fixed on 19.04.2022 & 20.04.2022. The respondents have fixed an alternate date for personal hearing. The impugned order records that the personal hearing was granted on 09.05.2022 & 21.05.2022. The case of the petitioner is that the petitioner has received the intimations, fixing the personal hearing on 09.05.2022 & 21.05.2022. 5. In the counter affidavit, the respondents have stated that the petitioner was issued with the following notices/letters, fixing the personal hearing on following dates: Date of Notices/Letters Personal Hearing Dates Nil 19.04.2022 30.04.2022 09.05.2022 12.05.2022 30.05.2022 6. Thus, ....

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....ed that they received the PH intimation letter only on 19.04.2022 and requested for fixing the PH on an alternate day. 14. I state that the respondents issued a letter granting personal hearing on 09.05.2022 and intimation letter dated 30.04.2022 was sent to the petitioner. I state that the said letter dated 30.04.2022 was returned undelivered. 15. I further state that another personal hearing was granted on 30.05.2022 and intimation letter dated 12.05.2022 was sent to the petitioner and the same was returned undelivered. I state that after requesting for adjournment, none of the personal hearing letters were received by the petitioner and hence, the question of principles of natural justice will not apply to the present case." 8. Thus....