2017 (2) TMI 609 - AT - Customs

Abatement of appeal - death of appellant. Smuggling - Natural justice - confiscation of currency - Held that - the Tribunal in the earlier order had remanded back the case with the direction to give fair opportunity to the appellant so that a fair trial shall be ensured. Since cross-examination did not occur and appellant is accused on the basis of the statements of Jullu Mondal, I find that it would be appropriate in the facts and circumstances of the case to remand the matter to the original authority - appeal allowed by way of remand.

Summary

Issues:
1. Abatement of appeal due to death of appellant
2. Allegations of smuggling and penalty imposition

Abatement of Appeal:
In the judgment, it was noted that the appellant, Partho Ghosh, had passed away, leading to the abatement of the appeal. The death was confirmed through documents filed, including a death certificate issued by the Indian High Commission. The tribunal emphasized that penalty proceedings are quasi-criminal in nature and that such sentences cease with the demise of the accused. Consequently, the appeal of the deceased appellant was dismissed as abated.

Allegations of Smuggling and Penalty Imposition:
The case involved an incident where an individual was apprehended with US $60,000 concealed on his person, allegedly attempting to smuggle it out of India. The individual implicated the appellant, stating that the money was given by the appellant to be delivered to another party in Bangladesh. The Adjudicating Authority confiscated the currency and imposed penalties under various sections of the Customs Act, 1962. The appellant contended that he was not involved in the seized currency and raised issues regarding the lack of cross-examination of witnesses and discrepancies in the adjudication process. The appellant's counsel argued that the penalty imposed was not justified as the allegations did not pertain to improper importation of goods, as specified in the relevant sections. The tribunal found merit in the appellant's contentions, highlighting the need for a fair trial and the opportunity for cross-examination. Consequently, the matter was remanded back to the original authority for a reevaluation, ensuring a reasonable opportunity for the appellant to present his case.

In conclusion, the judgment addressed the abatement of the appeal due to the appellant's demise and delved into the complexities of allegations related to smuggling and penalty imposition, emphasizing the importance of fair trial procedures and the right to cross-examination in such quasi-criminal proceedings.