1992 (3) TMI 199

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..... [Oral Order], - The above appeals have been filed against the impugned order of the Collector of Customs & Central Excise, Cochin, dated 9-1-1991 levying a penalty of Rs. 20,000/- on each of the appellant under Section 112(a) of the Customs Act, 1962, the Act for short. 2. Proceedings were instituted against one Zakeer Hussain and others in connection with seizure of 9 gold biscuits of ....

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....evant time and continues to be there even now and therefore he cannot be said to have committed any offence under the Customs Act, 1962. Collector of Customs and Central Excise, Cochin does not have jurisdiction to institute any proceedings against C.K. Kunhammed who admittedly was in a foreign country not only at the alleged time of commission of offence but also later and till date. This factual....

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....he adjudicating authority and is raised for the first time, the matter may be remanded for consideration as per law. Regarding Moosa it was submitted that there is clear evidence connecting him with the commission of offence. 6. I have carefully considered the submissions made before me. So far as appellant C.K. Kunhammed is concerned, admittedly he was abroad not only at the alleged time of co....

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....f jurisdiction and also non-applicability of the provisions of the Customs Act, 1962 go to the root of the matter, no purpose will be served by remanding this issue, as the legal position is well-settled and does not admit of any doubt or controversy. In this context I may usefully refer to Sections 3 and 4 of the Indian Penal Code where express provisions have been incorporated extending the appl....