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2021 (10) TMI 120 - HC - CustomsValidity of summon issued - Seeking to direct the respondent to defer the adjudication proceedings before the respondent - cross examination of the officials and the documents sought for - HELD THAT:- On perusal of relevant provisions of the Customs Act, ie., Section 135 under the heading 'evasion of duty or prohibition', it has been provided that, whoever commits any of the action that has been mentioned in Section 135(1)(a) to (e) shall be punishable with the imprisonment which may extend to seven years and with minimum punishment of not less than one year - This is the separate proceedings, which can be initiated by the Customs Department as it is a punitive action on the part of the Customs Department as has been provided under Section 135 of the Customs Act, whereas the adjudication proceedings is altogether a different issue, where ultimately penalty could be imposed against the erring person under Sections 114A and 114AA of the Customs Act. Insofar as the present adjudication process is concerned, it may ultimately end in imposing of penalty under Sections 114A and 114AA of the Customs Act and this proceedings had already been concluded on 30.06.2020 itself. However, for want of furnishing of certain documents, that has been quashed by this Court and accordingly, the respondent was directed to proceed further for furnishing the document - Only in pursuance of the said direction issued by this Court permitting the documents sought for by the petitioner and also permitting the petitioner to cross examine the witnesses as he sought for, now the respondent has fixed the hearing and by thus, the present summon dated 19.08.2021 has been issued. In the Criminal proceedings, which has already been launched against the petitioner, after full-fledged trial, the Criminal Court will decide as to the guilt of the petitioner whether he has to be punished or not. Therefore, at no stretch of imagination, it can be stated that merely because of adjudication process is being conducted, that will have a prejudice against the petitioner in the criminal proceedings launched against him - in view of the peculiar circumstances, where, the service law governing the personnel of the State and Central Authorities concerned, which are in different perspective, where mere preponderance of probability is enough to take a conclusion that whether code of conduct prescribed against service personnel has been violated or not and only in that context, the departmental proceedings would be concluded and the penalties would be imposed against such person. This Court feels that the challenge now made by the petitioner against the impugned summons dated 19.08.2021 directing the petitioner to appear for hearing on 27.08.2021 cannot be a successful challenge - Petition dismissed.
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