Page 212 - ELT_1st September 2020_Vol 373_Part 5

650 EXCISE LAW TIMES [ Vol. 373

contravention of provisions of Act for initiating proceedings for further action
of confiscation of contraband or imposition of penalty under Act etc. - Im-
pugned statements intended for setting law in motion for officers acting under
Act to investigate and collect evidence for issuing show cause notice whether
under Section 28 ibid or under Section 124 ibid or under other provisions of
Customs Act, 1962. [paras 43, 55]
Adjudication proceedings under Customs Act, 1962 cannot solely be
based on inculpatory statements of witnesses and noticee alone - Such state-
ments can be only used for corroborating case which Department proposes to
establish before quasi-judicial Authorities - Department bound to prove case
based on balance of probabilities as per well-recognised principle of law in
case of departmental adjudications. [paras 70, 71]
Petition dismissed
CASES CITED
A.K. Subramani v. Commissioner — 2017 (358) E.L.T. 77 (Mad.) — Referred ............................... [Para 26]
A.L. Jalaludeen v. Deputy Director, Enforcement Directorate— 2010 (261) E.L.T. 84 (Mad.)
— Referred ....................................................................................................................................... [Para 26]
Abdul Aziz Reshamwala v. Commissioner — 2003 (158) E.L.T. 692 (Tribunal) — Referred ....... [Para 26]
Andaman Timber Industries v. Commissioner
— 2015 (324) E.L.T. 641 (S.C.) = 2017 (50) S.T.R. 93 (S.C.) — Relied on ................... [Paras 21, 25, 61]
Assistant Collector v. Duncan Agro Industries Ltd. — 2000 (120) E.L.T. 280 (S.C.)
— Referred ....................................................................................................................................... [Para 26]
Assistant Collector v. Govindasamy Ragupathy — 1998 (98) E.L.T. 50 (Mad.) — Referred ........ [Para 26]
Assistant Controller v. Kedar Nath — Crl. Appeal No. 14 of 1969 — Referred.............................. [Para 26]
Collector v. Kotumal Bhirumal Pihlajani — AIR 1967 Mad 263 (FB) — Referred .......................... [Para 26]
Commissioner v. Ratan Kumar Saha — 2005 (189) E.L.T. 11 (Cal.) — Referred ............................. [Para 26]
Commissioner v. Videomax Electronics — 2001 (264) E.L.T. 466 (Tribunal) — Referred ............. [Para 26]
D.K. Basu v. State of West Bengal — (1997) 1 SCC 416 — Distinguished ..................[Paras 21, 22, 66, 68]
H.S. Ramakrishna v. Commissioner — 2010 (259) E.L.T. 17 (Kar.) — Referred .............................. [Para 26]
IVRCL Infrastructure & Projects Ltd. v. Commissioner — 2015 (319) E.L.T. 194 (S.C.)
— Referred ....................................................................................................................................... [Para 26]
K.I. Pavunny v. Assistant Collector — 1997 (90) E.L.T. 241 (S.C.) — Relied on ...........[Paras 26, 51, 53, 57]
Kanungo & Co. v. Collector — 1983 (13) E.L.T. 1486 (S.C.) — Referred ................................... [Paras 15, 21]
Mani Bhadras Trading Company v. Commissioner — 2010 (251) E.L.T. 194 (Mad.)
— Referred .......................................................................................................................... [Paras 15, 21, 26]
Naresh J. Sukhawani v. Union of India — 1996 (83) E.L.T. 258 (S.C.) — Referred ......................... [Para 26]
Nirmal Singh Pehlwan v. Inspector, Customs House Punjab — (2011) 12 SCC 298
— Referred ....................................................................................................................................... [Para 26]
Percy Rustomji Basta v. State of Maharashtra — 1983 (13) E.L.T. 1443 (S.C.) — Relied on ... [Paras 26, 49]
Ramesh Khatnani v. Union of India — 2008 (226) E.L.T. 183 (Raj.) — Referred ............................. [Para 26]
Sanjay Shah v. Commissioner — 2011 (264) E.L.T. 211 (Mad.) — Referred .................................... [Para 26]
Shankaria v. State of Rajasthan — (1978) 3 SCC 435 — Referred ...................................................... [Para 21]
Tamil Nadu Tobacco Co. Ltd. v. Union of India — 1992 (57) E.L.T. 51 (Mad.) — Referred ......... [Para 26]
Telestar Travels Pvt. Ltd. v. Special Director of Enforcement — 2013 (289) E.L.T. 3 (S.C.)
— Referred ....................................................................................................................................... [Para 26]
Tofan Singh v. State of Tamil Nadu — 2018 (363) E.L.T. 3 (S.C.) — Referred ................................. [Para 26]
Union of India v. Padam Narain Aggarwal — 2008 (231) E.L.T. 397 (S.C.) — Referred ............... [Para 26]
Vijay Kumar Jain v. Commissioner — 2001 (135) E.L.T. 137 (Tribunal) — Referred ..................... [Para 26]
Vivek Nand Sethi v. Chairman of J&K Bank — 2005 (5) SCC 337 — Referred ............................... [Para 26]
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