9911796707
TMI Blog2016 (6) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... ational Airport. On specific intelligence gathered, the officers of DRI searched the State Bank branch at departure lounge of Airport on 29.08.1997 and recovered from Sri Neelakanta Rao unaccounted foreign currency to the tune of 12,530 US$ and also a paper slip bearing the names of 5 passengers. Sri Neelakanta Rao is also an officer working in State Bank. When questioned, Sri Neelakanta Rao stated that he was given the currency by one person called Nusrat on 28.08.1997 requesting him to provide assistance to three passengers to pay customs duty for 10 kgs of gold carried by them. He further, stated that he handed over the currency to the appellant herein instructing him to pay the customs duty for three passengers whose names were given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brief facts of the case, brought to our notice that the criminal proceedings initiated against both accused (Sri Neelakanta Rao & the appellant herein) has culminated in acquittal. We find that at the stage of de novo adjudication, order was passed by the Metropolitan Sessions Judge acquitting the accused. The Commissioner after taking note of this fact, took the view that department proceedings and criminal proceedings are two separate proceedings before two separate forums. That merely because there was acquittal in the criminal proceedings it would not entail in nullification of the departmental proceedings. The learned AR, Sri Arun Kumar vehemently argued on this point. He placed reliance on various judgments to canvass this point. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m foreign country. The passengers were intercepted even before they could declare the gold. The allegation against appellant and Sri Neelakanta Rao is that they abetted the importation of gold which is liable for confiscation. Admittedly the gold was not in their possession. The appellant & Sri Neelakanta Rao were found to possess foreign currency. They had explained that the currency was given by one Nusrat. There is no contra evidence placed before us by the department. The Revenue has also not placed any evidence about the person named Nusrat who gave the foreign currency and piece of paper containing names to Sri Neelakanta Rao. This being material to establish the allegation against appellant and his colleague, we have to conclude that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
