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TMI Blog2013 (6) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... Departmental Proceedings the Tribunal allowed the petitioner to redeem the gold biscuits in question on payment of fine of ₹ 25,000/- along with payment of appropriate duty thereon. 2. On 23rd June, 1998, a complaint petition was filed by the Superintendent of Customs (P), Calcutta against the petitioner, Bhabatosh Kumar Basak alias Manu, proprietor of M/s. Matadi Jewellers under Section 135(1)(b)(i) of the Customs Act alleging therein that pursuant to an information and on the strength of search authorization, a group of Customs Officers under the leadership of Mr. G. C. Murmu, searched the shop premises under the name of style M/s. Matadi Jewellers, a proprietary business of the petitioner, in presence of witnesses and recovered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orthwith. 4. That order was challenged by the petitioner in the Customs, Excise and Service Tax Appellate Tribunal and the said Tribunal by the Order No. A-594/Kol/2005 allowed the appeal with the following observation : In present case the appellant purchased the goods from the broker and they are dealing the same from his shop premises. He deserves that a lenient view may be taken in this case and the gold may be released on payment of redemption fine, duty and penalty. I, therefore, upheld confiscation of gold. However, having regard to the fact that the gold though a restricted item is not prohibited and to the liberalization of import of gold, I permit the appellant to redeem the gold on payment of fine of ₹ 25,000.00 alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty thereon, the learned Magistrate ought to have allowed the prayer of the petitioner for returning the seized gold biscuits. He also submits that when the petitioner has been exonerated from the allegations and aspersions against him by the Customs Appellate Authority, simultaneous criminal proceeding should not be allowed to be continued. In support of his contention he refers to a decision of this court in the case of Jagmohan Jindal Another v. State of West Bengal Another reported in 2004 (2) CHN 106. 8. Mr. Bharadwaj, learned Counsel for the Customs Authorities, submits that the facts of the case in the case of Jagmohan Jindal Another (supra), is altogether different than that of this case. In this case the petitioner was ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding, especially, when the petitioner has not been exonerated by the Appellate Tribunal on the allegations and aspersions put forth against him by the Customs Authorities. It is the settled principle of law that a criminal proceeding can be quashed on rare cases and in exceptional circumstances the Court should exercise its power under Section 482 of the Code of Criminal Procedure very sparingly and cautiously in the matter of quashing a criminal proceeding. When the allegations and aspersions made in the petition of complaint, if accepted in their face value, make out a case, the Court shall not quash a criminal proceeding. 11. I reiterate that there is delay in commencing the trial but for that reason only the criminal prosecution ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in this matter. The Court is to see the articles, which have been seized by the Customs Authorities, require to be produced in course of trial or not. If the petitioner ensures that he will produce the seized articles in court in course of the trial, taking everything in consideration, the Court might have released the seized articles to the petitioner. It is also pertinent to take note of the fact that trial has not commenced as yet and the gold biscuits have not marked material exhibit. 12. This court thinks that the provisions of Section 110A of the Customs Act does not come in the way of the learned Magistrate to pass an order for returning of the seized gold biscuits to the petitioner when he has been permitted by the Customs Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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