2007 (4) TMI 481

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  Heard both sides. The appellant is a partner of M/s. M. Walters & Co. who are a member of the Gems & Jewellery Export Promotion Council. The appellant was intercepted on 18-10-2002 at the Kolkata International Airport from immigration counter and he and his "checked-in-baggage" were searched by the offi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Department counters the preliminary objection stating that under the law, the Commissioner of Customs is the sanctioning authority for prosecution in criminal cases triable in the trial Magistrate's Court and no cognisance of a criminal case under the Customs Act can be taken without such sanction, which is satutorily required. By according such sanction, Shri Jha contends, the Commissioner has o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the competent court of law is a separate proceedings from the adjudication proceedings in relation to the offending goods. Moreover, according statutory sanction for initiation of a criminal case, in no way debars the adjudicating Commissioner from adjudicating the case. In fact, both the statutory duties, to sanction prosecution, and to adjudicate the cases, are cast upon the jurisdictional Co....