TMI Blog2017 (7) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... y having been received from the buyers of smuggled goods, a decision to drop proceedings or to confiscate would lack the authority of law - it is necessary that this notice be brought to its logical conclusion by a fresh adjudication - appeal allowed by way of remand. - C/243/2006 - A/87967/17/CB - Dated:- 12-6-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri M K Sarangi, Jt. Commissioner (AR) for the appellant Shri Brijesh Pathak, Advocate for the respondent ORDER Per CJ Mathew The issue in dispute in this appeal filed by Revenue against order-in-original no. 12/2005/CAC/CC/RJ M dated 28th April 2005 of Commissioner of Customs (Adjudication), New Custom House, Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded from him, is clearly an afterthought. According to him, the decision of the Tribunal in Sheetal Medicare products Pvt Ltd v. Commissioner of Customs (Imports), Mumbai [final order number A/346-349/15/CB dated 13th February 2015] reinforces the role of the respondent. The reliance placed on the decision of the Hon ble Supreme Court in Pukhraj v. Collector of Central Excise Madhya Pradesh [1983 (13) ELT 1360 (SC)] relating to the failure to afford an opportunity to cross-examine the witness being irrelevant may not be applicable to the present dispute which is governed by section 138C of Customs Act, 1962 whereas the matter before the Hon ble Supreme Court was a seizure under the erstwhile Sea Customs Act, 1878. 5. Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, of disposal of smuggled goods, of knowledge that the goods are smuggled, and of the currency having been received from the buyers of smuggled goods, a decision to drop proceedings or to confiscate would lack the authority of law. This we find the impugned order to be. 9. The consequence of this finding is that the impugned order must be set aside. With the setting aside of the impugned order, all that remains the proceedings is the show cause notice. It is therefore necessary that this notice be brought to its logical conclusion by a fresh adjudication. To enable that to be done we remand the matter back to the original authority to examine the evidence and to determine the matter afresh. (Pronounced in Court on 12/06/2017) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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