TMI Blog1969 (6) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal to the Appellate Collector of Customs, Madras. That Officer passed an order dated 11-9-1966 after considering the points urged before him on behalf of the petitioner herein, the concluding portion of which is as follows :- "I uphold the contention of the appellant that in spite of his demand to hold an enquiry in the presence of his advocate the Asstt. Collector has not only held an enquiry but has examined the mahazar witnesses after the personal hearing was given to the Advocate and that too in the absence of the appellant. I feel that the principles of natural justice in this case have been violated by following the procedure stated above. I, therefore, vacate the Asstt. Collector's Orders without prejudice to his right to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Appellate Collector to the Assistant Collector to institute proceedings afresh. All that he pointed out was that though he was setting aside the order of the Assistant Collector, since that order was not set aside on merits, the setting aside of the order was without prejudice to the rights of the Assistant Collector to institute a de novo proceedings in this case. In support of his attack against this part of the order, the learned counsel for the petitioner relied on Section 128 (2) of the Customs Act, 1962, and according to that Section the Appellate Authority may, after giving an opportunity to the appellant to be heard, if he so desires, and making such further inquiry as may be necessary, pass such order as it thinks fit, conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to have been committed by a person under the said Acts, summons and examine witnesses, decide whether an offence is committed, make an order of confiscation of the goods in respect of which the offence is committed and impose penalty on the person concerned, see Ss. 168 and 171A of the Sea Customs Act and Ss. 5 and 7 of the Land Customs Act. To such a situation though the provisions of the Code of Criminal Procedure or the Evidence Act may not apply except insofar as they are statutorily made applicable the fundamental principles of criminal jurisprudence and of natural justice must necessarily apply. If so, the burden of proof is on the Customs authorities and they have to bring home the guilt to the person alleged to have committed a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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