TaxTMI 
TaxTMI 
2000 (5) TMI 922
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....for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This batch of seven appeals relates to the same impugned order and is therefore dealt with vide this single order. 2. The Customs officers seized vitamin B1 from the premises of M/s. Abbot Laboratories (India) Ltd. The batch numbers shown on the drums were T-1118 and T-1205. The investigations revealed a chain of dealers ....
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.... The Additional Collector found the transactions to be genuine. He observed that the goods were neither covered under Chapter IV-A nor under Section 123 of the Customs Act, 1962. He observed that the only doubt in the mind of the Customs authorities was the variance in the batch number of the goods initially imported and those seen on the material under seizure. The Additional Collector observed t....
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....ate that a suspicion can arise in the mind of a logical person for seizure merely on the basis of a difference in batch numbers. I do not think that the original authority was bound to send the fresh evidence back to SIIB for any further investigation. The original authority has taken a well considered decision on the basis of sound logic and I do not intend to interfere with the same ." 3. ....
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....e job of the investigating agency to investigate the case and to present their case in an orderly manner before the judge, a magistrate or a quasi-judicial authority to hear both sides and to arrive at a well considered unbiased judgment. Even if he is a functionary of the department, in his capacity as an adjudicator he ceases to be a functionary and becomes an independent dispenser of justice. I....