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TMI Blog1995 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... from Jeddah and filed an application seeking clearance of the goods received as unaccompanied baggage under the TR Rules 1978. TR concession could not be extended by the authorities as Smt. Asma was found to have stayed in India beyond the period stipulated under TR Rules. Shri Ali and his wife Asma sought for permission to re-export the goods which was permitted by the Customs authorities for which the appellant was engaged to act as a Customs House Agent and in that connection the appellant is alleged to have taken Rs. 15,000/- for re-export of the goods by passing a receipt. The appellant is also alleged to have demanded Rs. 4,000/- towards demurrage charges by reason of the goods incurring demurrage when they were in the custody of Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of those persons which are expressly excluded in the show cause notice. It was, therefore, submitted that the impugned order stands vitiated on grounds of non-application of mind and also on grounds of violation of the principles of natural justice. It was further submitted that even in respect of the persons on whose statements reliance was placed, the appellant wanted to cross-examine them which was denied again vitiating the impugned order on grounds of violation of principles of natural justice. It was submitted that the Assistant Collector, Hyderabad by letter dated 15-5-1995 stated that M/s. (1) Prabhala Surya Prasad, (2) Mohd. Arif and (3) Syed Ahmed Rayees, whose statements are relied upon in the show cause notice (vide para 13) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the statements of those persons are expressly excluded for being relied upon against the appellant vide para 13. For purpose of convenience and in order to better appreciate the plea canvassed, I herewith extract para 53 of the impugned order as under : "The serious allegation made against Sh. Singh was that he directed his employees to remove the dutiable goods from the three packages allowed to be re-exported within the Customs area and persuaded the employees of the Cargo Air Terminal complex to act according to his directions and help his employees in removal of the above mentioned goods without payment of duty. Shri Singh stoutly denied this allegation saying that it was unfounded and false. In this context, in his repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced reliance on the statements of other persons excluding the statement of the persons mentioned above and to appreciate better the contention, I am herewith extracting para 13 of the show cause notice as under : "In support of the above allegations, the following statements have been relied upon. Copies of these statements are enclosed. 1. Statement of Shri Prabhala Surya Prasad, Clerk, Export godown of Andhra Pradesh State Trading Corporation. 2. Statement of Shri Mohd. Arif, Driver. 3. Statement of Shri Sayeed Ahmed Rayees. 4. Statement of Shri Ponnuswamy, Senior Cargo Supdt., IAC, Begumpet Airport. 5. Statement of Smt. Vani, Clerk, Andhra Pradesh State Trading Corporation." 6. Therefore, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the house of Ahmed Rayees. No. 3 is an employee of the State Trading Corporation, a State Govt. undertaking. The adjudicating authority has not given reasons as to what steps were taken to procure them and how they could not be made available for cross-examination, particularly when the reliance is placed on their statements against the appellant who admittedly sought their cross-examination. It is well settled that it is only in circumstances where the witness is dead or who cannot be found or has become incapable of giving evidence or whose attendance cannot be procured without an amount of delay or expense which under the circumstances of the case appears to the Court or Authority unreasonable, could be dispensed with. In the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s could have been removed without the connivance of its officers. To a specific query to the learned DR as to whether any action was initiated against the officers concerned, the learned DR submitted that he has no information and prayed that suitable observation may be made. In my view, the goods could not have been removed from the customs godown without the connivance of some customs officers and the officers of the STC and no action had been taken against those officers concerned, I strongly feel that this is a case where necessary action ought to be initiated in the interests of justice and in this view I direct that a copy of the judgment be marked to the Chairman of the CBEC for favour of necessary action. X X X X Extracts X X X X X X X X Extracts X X X X
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