22. The notice Shri Hasmukhlal M. Shah, while describing his role in the export of M/s Sparkle Gems Industries (P) Ltd. in his statement dt. 7.2.90 recorded under Section 108 of the Customs Act, 1962, has inter alia admitted that he was working as an export procedure agent in the diamond export, that in connection with M/s Sparkle Gem Ind. (P) Ltd, Harikishan Kampani met him and asked him to prepare documents of export; that he agreed to prepare the documents at the rate of Rs. 750/- per export document prepared, that he was also introduced to Shri Chandrakant B. Shah and prepared, that he was also introduced to Shri Chandrakant B. Shah and Kishorchandra M. Shah stating that these two persons would give him all the detains pertaining to the export of diamonds in respect of M/s Sparkle Gem Industries (P) Ltd.; that he was aware of the fact that the exported diamonds were smuggled into Bombay by M/s Orient Diamonds, which were checked weighed and repacked as fresh exports with minor modifications at the office of M/s B. Shantilal & Co. Pancharatna and that he used to present the documents to the bank. It is also seen from the records that this notice, on receipt of the impugned Show Cause Notice, he never even bothered to send a reply to the SCN nor has appeared for any of the personal hearings posted before the undersigned till date. This clearly indicates that the notice has nothing to state or offer any explanation in his defence in respect of the impugned SCN.
