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TMI Blog2008 (1) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... fences in the criminal proceedings is enough to set aside the impugned order dated 28-3-2002? Held that:- When the attempt of the appellant to establish the charges levelled against the first respondent has failed and this Court has also categorically viewed that there was absolutely no material adduced by the appellant to connect the first respondent in the alleged smuggling activities, we are of the view that the Tribunal is correct in allowing the appeal filed by the first respondent and there is no question of law, much less substantial question of law arising to admit this appeal. Accordingly, this Civil Miscellaneous Appeal is dismissed. There will be no order as to costs. - 2367 of 2007 - - - Dated:- 31-1-2008 - K. Raviraja Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eathers in respect of the first container, and 6,169 Kgs. of sandalwood logs/billets, 1,467 Kgs. of sandalwood small rough pieces and 238 Kgs. of Mica powder, in respect of the second container bearing No. TEXU-289984-6. The total value of the sandalwood, peacock feathers and mica powder in both the containers were estimated to be Rs. 64,27,750/-, Rs. 16,80,000/- and Rs. 3,570/- respectively. The goods were seized under Mahazar on 30-5-1993. 3. On completion of the investigation, a show-cause notice was issued to the first respondent herein along with some other persons who were found to have been involved in smuggling the above-said goods. On adjudication by the Commissioner of Customs (Sea), an order of absolute confiscation of 15.171 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sections 397 and 401 of the Cr.P.C. before this Court. Upon a full-fledged enquiry, this Court discharged the first respondent under Section 239 of the Cr.P.C. This Court has held that the first respondent was dealing with red sander wood during the relevant period of time. The goods detained by the Department were only sandal wood, sandal wood chips peacock feathers and mica powder and there is no basis or material available to the department either to entertain any suspicion or to implicate the first respondent in the alleged smuggling of sandal wood, sandal wood chips, peacock feathers and mica powder. By recording a categorical finding that the department has not made out a prima facie case against the first respondent, this Court di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Customs Act, this Court has discharged the first respondent from the charge of attempting to export the goods against the provisions of the Customs Act. Hence, the contention raised by the learned counsel for the appellant deserves to be rejected and is accordingly rejected. 9. When the attempt of the appellant to establish the charges levelled against the first respondent has failed and this Court has also categorically viewed that there was absolutely no material adduced by the appellant to connect the first respondent in the alleged smuggling activities, we are of the view that the Tribunal is correct in allowing the appeal filed by the first respondent and there is no question of law, much less substantial question of law ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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