9911796707
TMI Blog1984 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... 83 4. Sriniwas Jain v. Deptt. of Customs etc., Crl. M (M) 19/84 5. Baldeep Singh v. Deptt. of Customs etc., Crl. M (M) 1151/83 6. Union of India v. Vinod Bhardwaj etc., Crl. M (M) 263/84 2. In the first five above mentioned petitions the impugned orders have been passed by Shri Mahesh Chandra, Additional Sessions Judge, New Delhi in criminal revisions whereby the orders passed by the learned trial courts holding the sanctions for prosecutions as valid, were upheld. In the aforesaid sixth petition the impugned order was passed by Shri B.B. Gupta, Additional Sessions Judge, New Delhi on 3-11-1983 wherein he disagreed with the order dated 6-1-1983 of the learned trial court of Shri J.M. Malik, then Additional Chief Metropolitan Magistr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act, 1962 (52 of 1962) the Central Government hereby appoints :- (a) the officers specified below to be Collectors of Customs within their respective jurisdictions, namely :- 1. Director of Revenue Intelligence, New Delhi and the Director of Inspection, Customs and Central Excise, New Delhi. NOTE : The jurisdiction of these officers shall extend to the whole of India. 2. Collectors of Land Customs and Central Excise, Cochin. 3. Collectors of Land Customs and Central Excise, Delhi and Shillong. 4. Collectors of Central Excise, Baroda, Bombay, Poona, Bangalore, Madras, Hyderabad, Nagpur, Patna, Allahabad and Kanpur. (b) The Deputy Collectors posted under the Collectors specified in clause (a) to be Deputy Collectors of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector possessing simultaneously both these capacities could be vested with designation of Collector of Customs under Section 4(1) of the Customs Act, 1962 necessarily meaning thereby that neither a Collector of Land Customs nor a Collector of Central Excise alone could be appointed a Collector of Customs under this notification. But according to the State the aforesaid word "and" is to be read as "for" meaning thereby that in order to be appointed a Collector of Customs under the said notification it is sufficient if the officer to be so appointed was either a Collector of Customs or a Collector of Central Excise, at Delhi or Shillong and further that the word "Collectors" used in sub-clause (3) in its plurality referred to both these cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government making appointments under Section 4(1) of the Customs Act, 1962 as Collector of Customs, inasmuch as if such officers were in existence at that time, the contention and interpretation put forth on behalf of accused persons can have a meaning but not otherwise. The persual of the impugned order passed by Shri Mahesh Chandra, Addl. Sessions Judge, New Delhi, in revision is quite instructive on this point as during the course of arguments he had called upon the learned counsel for the accused persons to tell if at any point of time any post known as "Collector of Land Customs and Excise" existed in Delhi or Shillong or for that matter anywhere in India under any enactment and it was frankly conceded by the learned counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find some officers promoted, posted or transferred as Collector of "Customs" or Collector of "Central Excise" or Collector of "Customs and Central Excise". Thus, it means that there were three categories of posts viz. "Collector of Customs", "Collector of "Central Excise" and "Collector of Customs and Central Excise". But there is no evidence whatever to show that there was ever in existence posts such as Collector of "Land Customs and Central Excise" at Delhi or Shillong and evidence to that effect ought to have been produced by the accused persons or ought to have been got produced by them from the State through interrogatories/or otherwise which they failed to. 6. It is permissible to look upon the word "and" as "or" in some cases and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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