9911796707
TMI Blog1989 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... ginally, an earlier Deputy Collector had adjudicated the case against the present respondent confiscating certain seized goods as well as the car in which the goods seized were being transported. Respondent Shri Panchanan Dubey was imposed a penalty of Rs. 800/-which he agitated before the Appellate Collector of Customs, Calcutta. That authority upheld the Order-in-Original whereafter a Revision Application was filed challenging the validity of the order of the Appellate Collector. The Government of India under its order No. 1746/84 dated 7-11-84 remanded the case to the Deputy Collector to re-decide the issue after complying with the direction contained in that order. They found that no effort had been taken in the proceedings to prove tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per since if that were so, there was no need to keep the said chit in a concealed manner in the house. The respondent, it is stated, could not explain the reasons why the said chit containing the names of some medicines including that of Hydrochloride was kept with him, and that too in a very secret and concealed manner. It is, therefore, urged in the appeal under consideration that the respondent had something to do with Hydrochloride and the observation of the Collector (Appeals) in his order that the goods seized and the name of the medicine as shown in the paper chit recovered by the department from the respondent are different is not convincing and is based on incorrect facts and, therefore, not acceptable. 3. When the matter was tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inating documents must be spelt out and the evidence of the co-accused on the basis of which the proceedings were initiated and finalised against the respondent should be clearly linked with the goods seized. The evidence of the co-accused should be corroborated by independent evidence or circumstances to indicate that the evidence of co-accused is correct. He submitted that none of these directions of the Government of India had been followed by the department and the Deputy Collector not only readjudicated the case without complying with the direction of the Government but actually enhanced the penalty amount. On the question of placing reliance on the statement of any person whether he is a co-accused or not he relied upon the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available. The department could not establish whether the chit found was actually a torn piece in which the only description HCl corresponding to Hydrochloride was available, after tearing of the portion relating to the first part of the product viz. Thiamine. In the absence of the complete formula of the product in the chit it cannot be established that the chit containing the formula HCl really related to Hydrochloride which was the product seized. Though the explanation given by the respondent as to why he had kept the chit in his place does not appear to be convincing, suspicion alone cannot be sufficient to justify a conclusion that this incomplete description viz. HC1 relates actually to Thiamine Hydrochloride and that he was involved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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