1988 (11) TMI 181 - HC - Customs

Summary

Issues:
1. Petitioner's grievance regarding being fastened with allegations without an opportunity to present his case.
2. Allegations of the petitioner being connected with another individual involved in currency recovery.
3. Petitioner's request to quash mahazars Exts. P4(a) and P4(b) and related proceedings.
4. Adjudication of the offense and violation of Customs Act.
5. Prematurity of the petitioner's approach to the court.

Analysis:
1. The petitioner expressed concern about being implicated based on Exts. P4(a) and P4(b) without a chance to defend himself. He claimed innocence as a religious scholar returning from working abroad and detailed an incident where officials seized gold from his wife's locket. The petitioner denied any involvement in Customs Act or Central Excises and Salt Act offenses but was being linked to a relative, P.T. Mohammed, who was found with a significant sum of Indian currency. The petitioner highlighted the alleged destruction of an original mahazar and sought to annul Exts. P4(a) and P4(b) to prevent their use against him.

2. The judgment acknowledged that the case was in its initial stages, with only the preparation of mahazars Exts. P4(a) and P4(b) completed. The court emphasized that the petitioner would have ample opportunities to present his case during further proceedings related to any offenses or violations. The decision on whether to accept the original mahazar, the relevance of Exts. P4(a) and P4(b), and the veracity of conflicting accounts would be determined by the adjudicating authority. The court deemed the petitioner's plea premature, stating that the adjudicating authority, tasked with statutory functions, would address these issues in the final verdict.

3. In conclusion, the original petition was dismissed, subject to the observations made regarding the premature nature of the petitioner's approach. The judgment highlighted the necessity for the adjudicating authority to thoroughly examine the petitioner's contentions regarding the mahazars and related matters before reaching a final decision. The court emphasized that the adjudicating authority would play a crucial role in determining the validity and implications of the documents and allegations raised by the petitioner.