TMI Blog1986 (8) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... in the early bours of November 11, 1977 and anchored off Bombay Floating Light due to immobilisation of the engine, the Customs Officers searched the ship. On search it was noticed that contraband articles, consisting of 384 pieces of wristwatches, 7 pieces of watchstraps, 11 metres saree material, 4 pieces of calculators and several pieces of cassette tapes were hidden. All the contraband articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the defence and imposed a personal penalty on the officers. The petitioner was directed to pay penalty of Rs. 50,000/-. The petitioner carried an appeal along with other officers before the Central Board of Excise and Customs, but the appeal ended in dismissal by order dated December 31, 1979. The petitioner carried a revision before the Central Government and by order dated September 3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts Control Act, it is not permissible to levy penalty under the provisions of the Customs Act. The submission cannot be accepted, because the mere fact that the petitioner was acquitted by the Magistrate is not enough to hold that penalty imposed in the departmental proceedings cannot be sustained. It hardly requires to be stated that the test for determining the liability in the departmental pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing upon his statement before the Customs Authorities, when he was not tendered for cross-examination in the proceedings in pursuance of the show cause notice. It was urged that the petitioner sought Hussein for cross-examination but that opportunity was not given as Hussein was not available. The learned counsel is right in contending that penalty could not have been imposed by reliance only on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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