TaxTMI 
TaxTMI 
TaxTMI 
1988 (11) TMI 181
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....ent.]. - The Proceedings are only at the threshold. The petitioner's grievance is however, that he may be fastened with what is stated in Exts. P4(a) and P4(b) without an opportunity to put forward his case in relation to a mahazar which had been allegedly prepared and destroyed. Petitioner's case is that he is an innocent religious scholar, who had come to India after working in the gulf countr....
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.... from Mohammed. The officials then asked two local persons who actually witnessed the incident to go to the Customs Office the next day for attesting the mahazar that was prepared by them. This mahazar has subsequently been destroyed by the officials on afterthought. Petitioner and Mohammed were arrested and they have been made to sign certain papers prepared as mahazar as also statement. These ar....
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....n relation to the adjudication of the offence, if any, of which the petitioner is guilty or in relation to the alleged violation of the Customs Act or any other enactment. The only thing that has happened is that a mahazar and a statement have been prepared marked Exts. P4(a) and P4(b). Petitioner will have ample opportunities to put forward his case if and when any proceedings are initiated. The ....