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Sh. M. Vishwanadham Versus CC&CE, Hyderabad

Import of currency and gold - 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 .....


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2009 - A/30460/2016 - Dated:- 13-5-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Sh. Madhu Mohan Damodhar, Member (Technical) Sh. V.J. Sankaram, Advocate for the Appellant Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent ORDER [Order per: Sulekha Beevi, C.S.] The appeal is filed challenging the order passed by Commissioner which imposed penalty of ₹ 2,00,000/- on the appellant under Section 112 (b) of the Customs Act, 1962. 2. Brief facts: The appellant is an officer wor .....


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son 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 the appellant in a piece of paper. On search of the State Bank branch at Arrival lounge the officers recovered from the appellant 18,795 US $ and also chit bearing name of three passengers. Th .....


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nder section 111 (d) of the said Act read with sections 13 & 67 of Foreign Exchange Regulation Act (FERA). After due process of law, the Commissioner, Hyderabad-II, vide O.I.O. No. 9/2004 dated 27.02.2004 imposed penalty of ₹ 5,00,000/- on Sri Neelakanta Rao and ₹ 3,00,000/- on Sri Vishwanatham, who is the appellant herein. 3. The appellant as well as Sri Neelakanta Rao filed appeal before the CESTAT. The CESTAT vide order dated 28.09.2004 remanded the matter for de novo adjudica .....


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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 .....


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ncy. The appellant has given an explanation as to how he happened to be in possession of the foreign currency and the piece of paper containing the names of three passengers. At this juncture, it needs to be mentioned that department filed appeal against the order of acquittal before the Hon ble High Court of Judicature at Hyderabad (For the State of Telangana & Andhra Pradesh) and the Hon ble Court vide order dated 02.06.2015 in Criminal Appeal Nos. 1203 and 1204/2005 upheld the order of ac .....


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