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2018 (12) TMI 1957 - HC - CustomsSmuggling - Gold Bars - reliability of statements of Mohammed Ibrahim and Siddique Gani - request for cross examination, denied - non-speaking order - HELD THAT:- The impugned proceedings are adjudicatory in character and they cannot be called as criminal proceedings. The persons against whom the adjudication proceedings are taken under Chapter XIV of the Customs Act cannot be labeled as accused. In this regard, the learned senior counsel placed reliance on the decisions of the Hon'ble Supreme Court in DIRECTOR OF ENFORCEMENT VERSUS M.C.T.M. CORPORATION PVT. LTD. AND ORS [1996 (1) TMI 351 - SUPREME COURT]. No doubt, those proceedings pertain to Foreign Exchange Regulations Act, 1947. But then, the principle laid down in the said decision can be applied with equal force even to proceedings arising under the Customs Act of 1962. A mere look at the order dated 20.02.2018 rejecting the writ petitioner's request for cross examination starts and ends by describing Siddique Gani and Mohammed Ibrahim as co-accused. The opening line reads as “With respect to the request for the cross examination of the co-accused” and it ends as follows, “the request for cross examination of the co-accused is denied”. Admittedly, the said Siddique Gani and Mohammed Ibrahim cannot be called as co-accused - In this case, there is absolutely no consideration of the petitioner's request at all. The order is virtually a non-speaking order. The matter is remitted back to the file of the respondent to pass orders afresh in accordance with law - petition allowed.
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