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Issues Involved:
1. Adverse inference from circumstances. 2. Reliance on the statement of a co-accused. 3. Impact of criminal court acquittal on departmental proceedings. Issue-wise Detailed Analysis: 1. Adverse Inference from Circumstances: The first issue raised was whether the adjudicating authority can draw adverse inferences from circumstances from which the party has been absolved. The Additional Collector of Customs concluded that although three independent seizures near Shri Thete did not have sufficient probative value to fix ownership, they were remote pieces of evidence indicating Shri Thete's knowledge and involvement. The presence of foreign goods and currency in proximity to Shri Thete, and his conduct during the seizure of the wristwatches, suggested prior knowledge. The Additional Collector's inference was based on Shri Thete's behavior, which was consistent across multiple incidents, indicating a pattern. The tribunal upheld the Additional Collector's findings, stating that the conduct of Shri Thete in disowning knowledge of the goods despite being intercepted with contraband justified the adverse inference. 2. Reliance on the Statement of a Co-accused: The second issue was whether the adjudicating authority was justified in relying on the inconsistent statement of a co-accused. The tribunal noted that Shri Shaikh had initially inculpated Shri Thete, and despite a retraction, his subsequent statements supported the initial inculpation. The tribunal found that the circumstances, such as Shri Thete's specific mention of "watches" in his statement and the corroborative evidence of their actions, supported the prior knowledge claim. The tribunal referenced the Kerala High Court judgment in Kollathara Haji Abbas v. Govt. of India, which held that the statements of a co-accused could have evidentiary value in departmental proceedings. Thus, the tribunal concluded that the Additional Collector was justified in relying on Shri Shaikh's statement. 3. Impact of Criminal Court Acquittal on Departmental Proceedings: The third issue was whether the departmental authorities could hold a different view from the criminal court, which had acquitted Shri Thete. The tribunal referred to the Bombay High Court judgment in Maniklal Pokhraj Jain v. Collector of Customs, which clarified that the powers of the Customs authorities to impose penalties and confiscate goods are independent of criminal prosecution outcomes. The judgment emphasized that the evidence and procedures in departmental proceedings differ from those in criminal courts. Therefore, the tribunal held that the departmental authorities were not bound by the criminal court's acquittal and could independently adjudicate based on available evidence. Conclusion: The tribunal dismissed the appeal, upholding the Additional Collector's order imposing a penalty on Shri Thete. The tribunal also upheld the confiscation of Shri Thete's scooter, as it was used to transport the contraband with prior knowledge. The tribunal noted that the counsel for the appellant had insisted on the case being heard by both members of the bench, despite one member having previously decided a related appeal.
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