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TMI Blog2008 (12) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... freely importable item. When the goods arrived at the port, a bill of entry for 21.5 MT of Lithopone was filed. The requisite custom duty after assessment was paid. However, on physical verification, out of the imported items 400 bags of 25 kg. each contained in a yellow coloured substance suspected to be `Tetracycline HCL BP 93', a chemical used for making medicines was found wherefor an import licence was required to obtained. 3. A search and seizure was carried out and on examination, it was found that 189 poly bags out of 860 poly bags contained a white coloured chemical and the remaining 671 poly bags contained a yellow coloured chemical. The estimated value of the mis-declared item was estimated at Rs.1,02,97,166/-. 4. A notice und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned judgment has been dismissed. 8. Mr. J.K. Srivastava, learned counsel appearing on behalf of the appellant, submitted that before the impugned order was passed by the authorities of the Customs Department, admittedly an enquiry was conducted at various places. However, the documents collected during the said enquiry were not supplied to them although reliance was placed thereupon and, thus, the principles of natural justice have been violated. 9. Mr. P.V. Shetty, learned senior counsel appearing on behalf of the respondent, on the other hand, urged that in the peculiar facts and circumstances of this case, it was not necessary to comply with the principles of natural justice as the mistake on the part of the exporter was accepted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f documents by them was made in normal course they neither verified the contents of the documents nor undertake any responsibility for the contents of the documents attested. Evidences to this effect cannot be disclosed at this juncture since the enquiry is yet to be completed." Inter alia, relying on or on the basis of the result of the said purported enquiry, it was held : "On overseas enquiry, as is evident from paras 27 and 28 of the show cause notice that there exists a firm in the name and style of M/s. Lok Hauw Fook in Belgium. But this firm is not engaged in the business of Tetracycline. It is only a restaurant. The proprietor of the firm also stated that some mischievious elements have made use of their letter heads to wrongly im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of documents they were unable to controvert the veracity of such documents." 14. Does the show cause notice make enough indication in regard to the nature of enquiry as also the conclusions thereof is the question? In our opinion, it does not. Paragraph 27 of the show cause notice clearly demonstrates that the contents of the document were not verified. It had categorically been stated that as the enquiry was yet to be completed, disclosure of the evidences was not permissible. Despite the fact that the result of such overseas enquiry was not conclusive, as noticed hereinbefore, liberal use thereof was made by the Commissioner of Customs in his order. The Commissioner of Customs was conscious of the fact that the result of the enqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments, he could furnish an effective reply. 17. This aspect of the matter has been considered in Rajesh Kumar & Ors. v. Dy. CIT & Ors. [(2007) 2 SCC 181], wherein this Court held : "In any event, when civil consequences ensue, there is hardly any distinction between an administrative order and a quasi judicial order. There might have been difference of opinions at one point of time, but it is now well-settled that a thin demarcated line between an administrative order and quasi-judicial order now stands obliterated {See A.K. Kraipak and Ors. v. Union of India and Ors. [(1969) SCC 262] and Chandra Bhawan Boarding and Lodging, Bangalore v. State of Mysore and Anr. [AIR 1970 SC 2042] and S.L. Kapoor v. Jagmohan and Ors. [(1980 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference. The House of Lords observed (at p. 68) : 'It may be convenient at this point to deal with an argument that, even if as a general rule a watch committee must hear a constable in his own defence before dismissing him, this case was so clear that nothing that the appellant could have said could have made any difference. It is at least very doubtful whether that could be accepted as an excuse. But, even if it could, the respondents would, in my view, fail on the facts. It may well be that no reasonable body of men could have reinstated the appellant. But as between the other two courses open to the watch committee the case is not so clear. Certainly on the facts, as we know them, the watch committee could reasonably have decided to fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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