9911796707
TMI Blog1997 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... ms, Mumbai, confiscating 24 gold bars which he found was recovered from the appellant and imposing a penalty of Rs.60,000/- on him. 2. In the order impugned in the appeal, the Additional Collector narrates how the Customs officers searched the appellant when he got down from the aircraft after travelling from Delhi on Flight AI 305 and how the search resulted the recovery of the gold. He has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the matter; Provided that the notice re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moment that he was intercepted till he was heard, the appellant would have been under the control of the Customs officers. He would have been under interrogation by the officers for part of the time. He would not have had time or opportunity even to compose his mind in order to effectively defend himself. He was not given an opportunity of contacting an advocate, if he wished to do so. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority to accept the request of the person concerned for an oral notice or representation. The adjudicating authority may decline to accept such a request. The proviso to Section 124, according to my understanding has been inserted in order to do away with written notice in situations where issue of such notice would not be desired by the person concerned and would result in und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en he adjudicated the case was not an investigating officer but an adjudicating authority who was expected to act impartially and not serve to the interest of the department. 6. In the facts of this case, it has to be held that the appellant was not sufficient opportunity to make effective representation. 7. Appeal allowed. Impugned order set aside. Commissioner shall adjudicate the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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