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TMI Blog1994 (12) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal and accordingly directed this Tribunal to draft a statement of case and refer the same to them for their opinion. The said questions are :- I. Whether it is correct position in law for the Tribunal to hold in the facts and circumstances of the case that abetment to smuggling under Section 112(a) of the Customs Act can be concluded without establishing any relation to the offending goods? IV. Whether the Tribunal is correct in law to hold in the facts and circumstances of the case that oral evidence of the main accused, without opportunity of cross-examination under Section 138 of the Indian Evidence Act is reliable for conclusion of abetment under Section 112(a) of the Customs Act insofar as the co-accused is concerned." Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fcase. These included two Inland letters dated 25-6-1979 and 13-1-1980 posted from India by Balraj Dutt, New Delhi and M.D. Chopra respectively to Shri S. Ghowri at his address in Malaysia. On interrogation Shri Ghowri informed the customs officers that the two letters were written by Shri Balraj Dutt and M.D. Chopra, both inspectors of Delhi Police posted at Delhi Airport who assisted him in his smuggling activities. The residence of Shri M.D. Chopra at 1307, Laxmi Bai Nagar, New Delhi was searched in his presence and in the presence of the two independent witnesses but nothing incriminating was recovered therefrom. The case was adjudicated by the Deputy Collector of Customs imposing a penalty of Rs. 2,500/- on Shri M.D. Chopra under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been written in my name by M.D. Chopra from Delhi to Malaysia. It contains reference to the timings suitable for his programme. This letter has been written in reply to a letter which I had sent to Mr. M.D. Chopra. M.D. Chopra is a Security Police Inspector at Delhi International Airport and I had sent this letter at his residential address. M.D. Chopra was introduced to me by Sohrab at Delhi Airport after about 4/5 days when I came from Singapore on 20-12-1979. While introducing, Sohrab Ahmed told me that like Balraj Dutt, Mr. Chopra is also his friend and will help me for customs clearance when I come back from abroad. Sohrab Ahmed told me that whenever there is programme for coming from abroad then I should send the information by post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reading of the above mentioned letter gave rise to the conclusion that there was a pre-existing arrangement between Shri Ghowri and Shri M.D. Chopra and the letter was not as innocuous as made out. Shri Ghowri had also sent a telegram to Shri M.D. Chopra from Singapore reading as under :- Reaching Delhi on 28-1-1980. Come with Makkar for receiving. The defence plea by Shri Chopra that he wanted to inform the Assistant Collector on duty at the Airport that Shri Ghowri was carrying watches did not find support from the facts on record as Shri M.L. Ahuja the person said to have been informed by Shri Chopra about the carrying of watches by Shri Ghowri had completely denied in his statement dated 7-2-1980 that Shri Chopra had informed h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involving him by claiming that it was he (Chopra) who had informed Shri Ahuja about Ghowri having watches stood disproved by Shri Ahuja s statement the cross examination could not be allowed as at the time the request for such cross examination was made Shri Ahuja had expired and Shri Ghowri had absconded and was not available. 3. As per the direction of the Honourable High Court of Delhi vide their order dated 11-7-1994 in Customs Act case No. 2/94, the following questions of law are referred to the Honourable Court with the above statement of the case :- 1. Whether it is correct position in law for the Tribunal to hold in the facts and circumstances of the case that abetment to smuggling under Section 112(a) of the Customs Act can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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