2016 (11) TMI 1432

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..... it may not be proper for one to use the expression ‘offence’ - We find from the order of the Tribunal that the Tribunal is using the expression ‘offence’ in the place of confiscation proceedings, we hope that the Tribunal will henceforth bear the distinction between the two in mind. For purposes of confiscation of goods, their physical availability is not required - appeal dismissed - decided aga .....

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..... oner s finding, against these appellants, of abetment of the offence committed by the exporter and Shri Antony Doss cannot be sustained. Learned Commissioner is yet to decide as to whether the Exporter and Shri Antony Doss committed any offence whatsoever. He cannot find anybody to have abetted any offence until such offence is determined. The imposition of penalties on these appellants is theref .....

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..... an offence. Only by a statute, the conduct of a human being can be declared as an offence and so long as it is not so declared, it may not be proper for one to use the expression offence . 4. We find from the order of the Tribunal that the Tribunal is using the expression offence in the place of confiscation proceedings, we hope that the Tribunal will henceforth bear the distinction betwe .....

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