9911796707
TMI Blog1986 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent herein of the charge under Section 113 (d) of the Customs Act, 1962 hereinafter referred to as the Act. 2. The respondent herein were proceeded against as per law in respect of a seizure of a consignment of 540 numbers of sarees valued at Rs. 21,600/-, effected on 5-12-1981 at about 7.30 P.M. at the Office of Southern Roadways Limited, Pattukottai (Thanjavur Dist). The Assistant Collector of Central Excise, Nagapattinam, who originally adjudicated the matter absolute confiscated the goods under seizure and imposed a penalty of Rs. 10.000/ under Section 114 of the Act by his order dated 31-8-1982 against which the respondent herein preferred an appeal to the Collector of Customs (Appeal), Madras, which was allowed by order dated 22- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced under sub-Rule (1) of Rule 5 of the Customs (Appeals) Rules, 1982 unless the adjudicating authority or the officer authorised in his behalf by the said authority has been allowed a reasonable opportunity to examine the evidence and produce any evidence in rebuttal thereof. Therefore the SDR urged that non-compliance with the mandatory provisions of Rule 5(3) of the Customs (Appeal) Rules, 1982 would vitiate the impugned order appealed against. 4. Shri Kothari, the learned counsel for the respondent herein contended that the additional evidence relied upon under the impugned order cannot be said to cause any prejudice to the department and at any rate the appellate authority even in terms of sub-rule (4) of Rule 5 of the Customs (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, except in the following circumstances, namely : (a) where the adjudicating authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by- the authority; or (c) where the appellant was prevented by sufficient cause from producing before the authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. (2) No evidence shall be admitted under sub-rule (1) unless the Collector (Appeals) records in writing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods involved in the alleged said offence is also of the same type of goods currently involved. Admittedly in respect of the additional evidence tendered by the respondent herein before the Collector of Customs (Appeals) no opportunity at all was afforded either to the adjudicating authority or to the officer authorised in this behalf by the said authority to examine the evidence or documents or to produce any evidence or witness in rebuttal of the evidence produced by the respondent as prescribed under Rule 5(3) extracted above. It need hardly be emphasised that Rule 5(3) referred to supra only incorporates the quintessence of the principles of natural justice and the non-compliance of the same in the impugned order would rend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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