Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1985 (5) TMI 239

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rsons, Richard Beale and his girl friend Phillippa Anne Duke, who arrived at Madras by vessel M.V. Chidambaram. Richard Beale was in possession of a car No. 57537-15A for a Mercedes Benz van brought by him in the said vessel. The said Benz van was examined by the authorities which revealed concealment of Sony cassette tapes, National electric condenser microphone, integrated circuits, car parts and other electronic spare parts. Since the goods kept concealed were not declared by Richard Beale and were attempted to be smuggled into India they were seized under mahazar as per law attested by witnesses. On the basis of the statements recorded from Richard Beale, Phillippa Anne Duke, Paul Duncal Zawadzki and on investigation proceedings were in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y special messenger to the appellant s Advocate. In response thereto, the appellant participated in the adjudication proceedings without prejudice to his rights and contentions . 5. I find from the records that the impugned order of adjudication has been passed by the Additional Collector on 18-9-1982. The Additional Collector has admittedly accorded sanction for prosecution of the appellant before the criminal court for an alleged offence under Section 135(1) (a) of the Act during the pendancy of the adjudication proceedings and a criminal prosecution was launched against the appellant accordingly in the Court of Chief Metropolitan Magistrate, Egmore in C.C. No. 2112/82 which resulted in acquittal on 9-7-1982. It is settled proposition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in motion for a prosecution, it would not be proper for the Department to contend that such a view taken by the adjudicating authority in respect of criminal prosecution cannot be said to be a pre-conceived view which would bias the impartial quasi-judicial mind of the same authority in the adjudication. A full Bench of the Madras High Court has highlighted the doctrine of audi alteram portem holding that natural justice has acquired legalistic and artistic connotation by passage of time and is invoked in proceedings before judicial and quasi-judicial tribunals. As principles of natural justice revolve round fairplay in action, justice should not only be done but must seem to be done. A letter of the learned Counsel for the appellant dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates