9911796707
TMI Blog1991 (6) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... as questioned by the Officers as to whether the petitioner was carrying any foreign currency and on receiving an affirmative reply, the person of the petitioner was searched as well as the bag in his possession. A large foreign currency of equivalent value ofRs. 63,64,875/- was found on the person and in the bag of the petitioner. The Customs Officer enquired from the petitioner as to whether the petitioner had in possession any documentary evidence in support of the acquisition or possession of the foreign currency and the answer was in the negative. The foreign currency was attached and seized under a panchnama. The Customs Officer thereafter commenced investigation and also the Director of Enforcement to ascertain whether there is any vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner shall not withdraw the amount till further order of the Court. Before this order could be enforced and for non-enforcement of which the petitioner threatened contempt proceedings, the Additional Collector of Customs commenced adjudication proceedings in pursuance of the service of show cause notice dated May 31,1991. The petitioner was called upon to explain as to why the seized currencies should not be confiscated under Section 113(d) of the Customs Act and penalty be imposed under Section 114 of the Customs Act. The Additional Collector of Customs, Bombay Shri Rajendra Prasad by impugned order dated June 7,1991 held that the seized currency was illegally secured by the petitioner while waiting in the Transit Lounge and was at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o present the defence in an effective manner after supplying of documents was not sufficient, the Adjudicating Officer proceeded to pass impugned order under a belief that the High Court had directed that the adjudication should be completed within two weeks. The Adjudicating Officer carried that impression in view of what transpired before the Vacation Judge on May 21, 1991. The learned counsel appearing on behalf of the respondents assured the Single Judge that the case will be completed within two weeks and that statement was recorded by the learned Judge. It appears that the Adjudicating Authority, therefore, carried an impression that it is incumbent to complete the Adjudication proceedings within two weeks.The perusal of the Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruth. There is some merit in the contention of Shri Desai that the petitioner had not sufficient opportunity to defend the proceedings in view of late supply of the documents relied upon by the Adjudicating Authority. To avoid any such complaint, we propose to set aside the impugned order of adjudication and direct that the Adjudicating Authority should hold denovo proceedings and pass a fresh appropriate order. The Adjudicating Authority will naturally give copies of all the documents to be relied upon and the Adjudicating authority is not bound to pass an order within a stipulated period. It is open for the Adjudicating Authority to conclude the proceedings after the investigation is over and after the petitioner is given sufficient opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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