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Issues Involved:
1. Whether the discharge of the appellants by the Additional Chief Metropolitan Magistrate affects the imposition of penalties in the adjudication proceedings. 2. Whether the evidence and statements provided were sufficient to implicate the appellants in the smuggling activities. 3. Whether the penalties imposed on the appellants were excessive or justified. Detailed Analysis: Issue 1: Effect of Discharge by the Magistrate on Adjudication Proceedings The appellants contended that since they were discharged by the Additional Chief Metropolitan Magistrate in the criminal prosecution, the penalties imposed on them should be set aside. They argued that the findings of the competent court of law should be binding on the adjudicating authority and the Tribunal. The Tribunal referenced the judgment of the Bombay High Court, which clarified that adjudication proceedings and criminal prosecutions are independent of each other. The High Court held that the acquittal in a criminal case does not bind the adjudicating authority, which can rely on evidence inadmissible in criminal courts. The Tribunal, following this precedent, rejected the contention that the discharge by the Magistrate should affect the penalties imposed in the adjudication proceedings. Issue 2: Sufficiency of Evidence and Statements The appellants argued that the Board's order was not a speaking order and relied on surmises and conjectures, lacking independent corroborating evidence. They contended that the statements of co-accused should not be relied upon without independent evidence. The Tribunal noted that the statements of the appellants and other individuals, recorded under Section 108, provided sufficient evidence to establish their involvement in the smuggling activities. The Tribunal highlighted that the statements of Hasmukh Shah, Hotchand, and Khetsi implicated the appellants in the conspiracy to import and sell foreign goods. The Tribunal emphasized that the appellants did not cross-examine the individuals who provided these statements, and there was no reason to believe that these individuals falsely implicated the appellants. Issue 3: Justification of Penalties The appellants contended that the penalties imposed were excessive and harsh. The Tribunal considered the past conduct of the appellants and the value of the unaccompanied baggage in determining the penalties. The Tribunal found that the penalties imposed on Hasmukh Shah and K.B. Aswani were justified and not excessive, given their involvement in the smuggling activities. However, the Tribunal found that the evidence against C.B. Aswani was insufficient to justify the penalty imposed on him. The Tribunal noted that there was no precise evidence regarding the value of the goods brought by C.B. Aswani or the amount of duty payable. Therefore, the Tribunal allowed the appeal of C.B. Aswani and set aside the personal penalty imposed on him, ordering a refund of the penalty if paid. Conclusion: The Tribunal upheld the penalties imposed on Hasmukh Shah and K.B. Aswani, rejecting their appeals. However, the Tribunal allowed the appeal of C.B. Aswani, setting aside the personal penalty imposed on him and ordering a refund of the penalty if paid. The Tribunal emphasized that the discharge by the Magistrate did not affect the adjudication proceedings, and the evidence provided was sufficient to implicate the appellants in the smuggling activities.
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