1984 (1) TMI 326 - AT - Customs

Issues Involved:
1. Delay in filing the appeal.
2. Denial of natural justice.
3. Applicability of Sections 67 and 13 of the Foreign Exchange Regulation Act, 1973.
4. Applicability of Sections 11 and 111(d) of the Customs Act, 1962.
5. Legality of bringing foreign currency into India under Notification No. G.S.R. 91 dated 1st January, 1974.

Detailed Analysis:

1. Delay in Filing the Appeal:
The appellant filed an appeal against the order passed by the Additional Collector of Customs, Calcutta, on 29th November 1982. The appeal was presented to the Tribunal on 27th August 1983. The appellant initially filed the appeal before the Collector (Appeals) on 28th June 1983, within three months from the date of communication of the order (14th April 1983), due to a bona fide belief based on a prior Tribunal judgment. The appeal was returned by the Collector (Appeals) on 26th August 1983, and the appellant then promptly filed it before the Tribunal. The Tribunal held that the appellant was prevented by sufficient cause in the late filing of the appeal, citing settled law that an appeal filed in a wrong court through bona fide mistake may be considered as sufficient cause. The delay was condoned in the interest of justice.

2. Denial of Natural Justice:
The appellant argued that there was a denial of the principles of natural justice as he was not allowed to cross-examine the concerned departmental officers and search witnesses. The Additional Collector did not accede to the request for examining witnesses individually, which the appellant claimed was a violation of the universal practice of courts. The Tribunal agreed with the appellant, stating that the fundamental principles of natural justice and criminal jurisprudence apply, even if the provisions of the Code of Criminal Procedure or the Evidence Act do not directly apply. The Tribunal remanded the case back to the Additional Collector of Customs to allow the appellant to cross-examine the witnesses.

3. Applicability of Sections 67 and 13 of the Foreign Exchange Regulation Act, 1973:
The appellant contended that Sections 67 and 13 of the Foreign Exchange Regulation Act, 1973, were not applicable to his case. The Tribunal did not delve into the merits of this argument due to the remand on the grounds of denial of natural justice.

4. Applicability of Sections 11 and 111(d) of the Customs Act, 1962:
The appellant argued that the provisions of Sections 11 and 111(d) of the Customs Act, 1962, were not applicable. The Tribunal, again, did not address the merits of this argument due to the remand.

5. Legality of Bringing Foreign Currency into India under Notification No. G.S.R. 91 dated 1st January, 1974:
The appellant claimed that under Notification No. G.S.R. 91 dated 1st January 1974, anyone could bring unlimited foreign currency into India. The Tribunal noted that the notification requires a declaration to the Customs Authorities if the aggregate value of foreign currency exceeds US $1000. The respondent argued that the appellant did not declare the foreign currency to the PRO Customs, thus attracting the provisions of Section 11(4) of the Customs Act. The Tribunal did not make a final determination on this issue due to the remand.

Conclusion:
The Tribunal found that there was a denial of natural justice and remanded the case back to the Additional Collector of Customs to allow the appellant to cross-examine the witnesses. The delay in filing the appeal was condoned. The Tribunal did not address the merits of the applicability of various sections of the Foreign Exchange Regulation Act, 1973, and the Customs Act, 1962, due to the remand. For statistical purposes, the appeal was allowed.

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