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2022 (9) TMI 446 - HC - CustomsPrinciples of natural justice - opportunity of cross examination denied - identity of Jallaludeen and as to whether he had had any role to play in the transaction - illegal transportation - retraction of statements - HELD THAT:- In view of the admitted relationship between the parties and the close nexus between the facts and circumstances as noticed, the grounds raised by the petitioners in regard to lack of opportunity of cross examination is rejected as being a mere ploy and devise to delay proceedings with the ultimate hope of frustrating the same. Prosecution, under Section 138A, falls under Chapter XVI, entitled ‘Presumption of culpable mental state’. The language used therein is categoric to the effect that the Department must, beyond any reasonable doubt, establish guilt of the accused. However, such language is conspicuously absent when seen on a combined reading of Sections 111 and 112 of the Act. In matters of the present nature that the Revenue establish preponderance of possibilities and the Court must, while taking a decision in such cases, adopt a practical, holistic and pragmatic approach that would not place an unreasonable and artificial strain upon the Revenue in matters of burden of proof - the petitioners have exhausted revisional remedies where the findings of fact clearly set out. Thus, in light of the concurrent findings of fact there would be very limited avenue for this Court to intervene under Article 226 of the Constitution of India. Prior to 2018, the Act extended to the ‘whole of India’ and post amendment, by way of insertion of the portion in parenthesis above, the Act had saved those transactions wherein persons/entities outside the territory of India had played a role, in relation to egregious/violative acts committed in the territory/on the soil, of India - In the present case, the act warranting imposition of penalty is for improper importation of gold, which is an act committed on Indian soil. All players in connection with this act where ever situated would thus come within the frame work and application of the Indian Customs Act. Petition dismissed.
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