TMI Blog1990 (12) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... d about his visits to Hongkong. The applicant admitted that he had gone to Hongkong a number of times in connection with his business of export of garments and that his last visit was when he left India on 16-1-1980 by Pan Am Flight No. PA-002. The applicant was asked as to whether he had taken with him any foreign exchange without making declaration to the Officers of Customs. The applicant admitted that he had taken with him Hongkong dollars 200 and U.S. dollars 200 without making declaration thereof to the Customs Officers. When questioned as to whether the applicant had declared any silver before Hongkong Customs, the applicant denied that he had not done so and he had not carried any silver while going to Hongkong on 6-1-1980. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g dollars and 200 U.S. dollars. The applicant prayed that the persons whose statements are relied upon, may be summoned and made available for cross-examination at the time of personal hearing. 6. During the adjudication proceedings, the applicant pointed out to the adjudicating authority that the extract of the Hongkong Customs letter supplied to him did not support the allegations made in the show cause notice. Upon this, the adjudicating authority supplied an extract of another letter dated 14-5-1980 from the Trade, Industry and Customs Department, Customs and Central Excise Headquarters, Hongkong. This extract also did not show as to who had made an enquiry from the Commissioner of Customs and Excise and as to whom this reply was sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have clearly stated that the applicant had not paid any freight charges. The learned Collector, the adjudicating authority, imposed a penalty of Rs. 5,000/- on the applicant under Section 114 of the Customs Act, 1962 in respect of the illegal export of foreign exchange. The learned Collector however exonerated the applicant from the other charge i.e. illicit export of silver. 7. The Collector of Customs, under the direction of the Central Board of Excise and Customs filed an appeal against the said order in which two points were sought to be determined by the Tribunal. First, as to whether simply on the basis of non-payment of extra freight by the applicant it could be concluded that he had not smuggled out 50 pieces of silver valued at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said 50 pieces of silver without paying the freight thereon to the airlines. Aggrieved by the said order, the applicant filed an application praying for making reference for the determination of various points of law by the Hon ble High Court of Delhi. The Bench comprised of two Members, both differed in their opinion as to the legality and propriety of reference on two issues. While the Judicial Member held that no question of law arises, the Technical Member held that the following points of law are referable to the High Court for determination :- 1. Can in the facts and circumstances of the case, letter dated 14-5-1980 from Shri K.L. Mak of Hong Kong Customs authorities, addressed to the Counsellor, Commissioner of India, Hong K ..... X X X X Extracts X X X X X X X X Extracts X X X X
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