Per V.K. Asthana :

This is an appeal against Order-in-Original No. 56/98 dated 23.3.98 passed by the Commissioner of Customs consequent to the matter having been remanded by the Tribunal for de novo consideration. The issues involved, in brief, are as follows:

1.1 Non-repatriation of export proceeds in full.

1.2 Mis-declaration of the quantity of goods submitted for export and shipping bills and

1.3 Mis-declaration of their value on the shipping bill.

2. In these de novo proceedings, the impugned order records that two opportunities were given to the appellants for personal hearing, but since no one attended, the impugned order was passed ex-parte again. The order imposes penalty of Rs. 14.45 lakhs and Redemption Fine of Rs. 2.89 lakhs on the goods exported.

3. Heard Shri K.L. Rekhi, learned Consultant for the appellants. He submits that whereas in the first Order-in-Original which had been remanded by the Tribunal to the learned Commissioner of Customs, the penalty had been Rs. 10 lakhs, in the present order impugned, which has been passed ex-parte, as neither of the two intimations purported to have been sent were received by the appellants (he refers to the affidavit on this coun