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

1994 (3) TMI 390

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the officers of the Customs, Calcutta searched the shop premises of M/s.S.C. Dey and B.N.Seal and seized eight gold biscuits of foreign origin allegedly from inside a cylinder-shaped iron box kept concealed in a room which otherwise was full of rubbish. As per the Customs the said gold biscuits were seized on the reasonable belief (hat those were smuggled in India as none of the partners including the petitioner present there, could produce any document in support of their legal acquisition. possession or importation and as all of them confessed in their respective statements that the said gold biscuits had been smuggled. However, on the other hand the version of the petitioner is that the said gold biscuits had been legally purchased from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arwaria v. Union of India others . (6) As far back as in the year 1975. the Supreme Court had observed in Sadhu Roy v. The State of West Bengal Air 1979 Sc 919: THEsatisfaction, though alternated by subjectivity must be real and rational not random divination, must flow from an advertence to relevant factors, not be a more recital or mechanical chant of statutorily sanctified phrases. And it was further made clear, this time in Smt. Shalini Soni v. Union of India Others 1980Crl.L.J. 1487: IT is an unwritten rule of the law, constitutional and administrative, that whenever a decision making function is entrusted to the subjective satisfaction of a statutory functionary, there is an implicit obligation to apply his mind to p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ss, it was argued that the statement was relevant as it showed that there was afraid by the Customs, that there was the alleged recovery and that the confessional statements were voluntary. Undoubtedly, the statement does go to show all this and may, to that exten't, be taken to be relevant but what about the summons issued to Dass?- There was no explanation with regard to the same. Even in the Counter, not a word has been said about p73 its relevance. (10) Coming to the copies of the petitions referred to as (c) above, the petitions were by the partners of the firm and they were all to the effect that they would not be able to make statement on January 29, 1993. Prayer was made for another date. It was contended that the petitions .....

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