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TMI Blog1985 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ising out of the Order-in-Appeal CD(T) (BOM) 248/80. 2. Shri Nankani appearing for the applicant reiterated the contentions set out in the application. He urged that the Tribunal had not followed the basic principle in applying the circumstantial evidence. He urged that in the case of circumstantial evidence the circumstances should not only be consistent with the guilt of the accused but they should also be inconsistent with his innocence. But then the Tribunal while applying the circumstantial evidence had not applied the above principle, and therefore, the questions of law would arise from the order of the Tribunal. Shri Nankani further contended that during the hearing of the appeal the decision of Madras High Court reported in 1983 E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there is no merit in the reference application. The two questions that arose for consideration in the appeal had been set out in the order of the Tribunal and that the Tribunal had considered the said questions elaborately and had given its own reasons. The sufficiency of circumstantial evidence would not give rise to any question of law, and therefore, the application should be rejected. Shri Pal placed reliance on the decision of the Supreme Court reported in 1983 ELT 1546 (SC) = AIR 1974 S.C. page 859, Collector of Customs, Madras and Others v. D. Bhoormull. 4. I have carefully considered the submissions made on both sides. Under Section 130(1) the questions that could be referred to the High Court are those which arise out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this appeal are: (1) Whether the Drugs alleged to have been supplied by the appellant to M/s. May and Baker were smuggled goods, i.e. they were imported into India either without payment of duty or in contravention of any restriction or prohibition imposed as regards the entry of those goods; and (2) Whether the appellant had knowledge or reason to believe that the Drugs were smuggled goods . While discussing these points the Tribunal observed that the provisions of Section 123 are inapplicable to the goods in question . It was also observed by the Tribunal that Chapter IVA of the Act was inapplicable to the goods . The Tribunal further observed that the goods were not seized under the Customs Act . Therefore, the Tribunal held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Criminal Procedure Code are not made applicable to an adjudication proceedings. The criminal Courts are however bound by the provisions of these two enactments. Though the provisions of Criminal Procedure Code were not made applicable to the adjudication proceedings it is settled law that the fundamental principles of criminal jurisprudence are applicable to the adjudication proceedings. Further, the adjudicating authority is required to follow the rules of natural justice. The contention of Shri Nankani that the Tribunal did not follow the basic principles of applicability of circumstantial evidence appears incorrect. The Tribunal had set out the circumstantial evidence and had held that those circumstances have been established. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if any, to challenge that finding is not the Tribunal. 6. As regards the binding nature of the Madras decision though the order of the Tribunal does not specifically refer to this decision it did consider the ratio of that decision. It is apparent from the following passage found in paragraph 19 of the Order which I may reproduce - the contention of Shri Nankani that there should be specific mention of clause (a) or (b) in the show cause notice and order of the Collector and if there is omission, the order becomes bad in law, cannot be accepted. The omission to mention a particular clause of a Section by itself is not fatal. As has been pointed out earlier, all the ingredients of clause (b) of Section 112 had been set out in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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