TMI Blog1989 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise has passed orders of confiscation and penalty by two different proceedings against the petitioners. The appeals filed by them before the Appellate Tribunal against the orders of confiscation and imposition of penalty were disposed of. When prosecution proceedings were initiated against them in the Criminal Court for Economic Offences. They have filed these Original petitions to stall such proceedings as they infringe the protection guaranteed in Article 20(2) of the Constitution of India. The launching of the prosecution is sought to be justified under Section 77 of the Act which reads thus: "No confiscation made or penalty imposed under this Act shall prevent the infliction of any other punishment to which the person affected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereunder. But unless such offence is established in a Trial in a Criminal Court the offender is not liable to the punishment prescribed therein. Confiscation and penalty, on the other hand, can be imposed by the administrative officer who may be Collector of Central Excise or Collector of Customs. For the said purpose no prosecution is contemplated in the Act or Rules. Prosecution is a proceeding in the Criminal Court in order to put an offender upon his trial. Punishment and penalty have different shades of meaning in the context in which they are used in the Act. Though the authority who conducts the proceedings for confiscation or imposition of penalty has to act judicially, such authority does not become a Criminal Court or a Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act enjoins on the Central Government to constitute an Appellate Tribunal consisting of as many judicial and technical members as it thinks fit. The Appellate Tribunal to exercise appellate powers under Gold Control Act is the same in as the Tribunal constituted under Section 129(1) of the Customs Act. Section 81B of the Gold Control Act permits the provisions of Section 129C of the Customs Act to apply to the discharge of the functions by the Appellate Tribunal while exercising jurisdiction under the Act. Section 129(2) of the Customs Act contemplates inclusion of a judicial member who has held a judicial office at least for two years to be one of the members of the Appellate Tribunal]. It was contended that since a judicial membe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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