TaxTMI 
TaxTMI 
2007 (4) TMI 481
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder 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 officials of the Air Intelligence Unit resul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on 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 only fulfilled a statutory duty and the crimi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oceedings 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 Commissioner under the law and the same cannot b....