TaxTMI 
TaxTMI 
2010 (11) TMI 741
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....king in Central Excise Department at International Airport as Inspectors of Central Excise etc. The Central Bureau of Investigation conducted raid on 20-7-1995 and seized certain foreign and Indian currency and certain other items from their counters. A panchanama was prepared about the recovery and the respondents were prosecuted before the Special Court for CBI Cases in C.C. No. 11 of 1999 for the offences under Section 120-B IPC read with Sections 13(2) and 13(1) (d) of the Prevention of Corruption Act. In the above calendar case, in support of its case, the prosecution examined PWs 1 to 8 and got marked Exs P-1 to P-34 and MOs 1 to 29. 3. All the respondents herein were convicted by the Special Judge vide its judgment dated: 25-....
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....hs from the date of receipt of a copy of this order". However, the above time of three months was extended by this court and ultimately now the enquiry is completed. On our instructions, the enquiry reports are placed before us for perusal. 6.  As seen from paragraph-2, of the judgment of the Special Judge for CBI Cases, in C.C. No. 11 of 1999, the substance of the allegations leveled against the accused (the present respondents) is that all of them entered into conspiracy on 20-7-1995, collected amounts in different denominations - Rs. 22,700-00 Indian Currency; 2735 UAE Dinarams; 25 Oman Riyals; 262 US Dollars; 660 Saudi Riyals; 100 Oman Riyal Biyasa; 200 Oman Biyasa from the passengers coming from Foreign countries. They also col....
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....2 = 2 2. Sri J. Chennakesavulu. (W.P. No. 154 of 2009) S. No. Currency seized Item seized 1. Indian Rs. 10 x 100 = Rs. 1000-00 One 100 ml bottle of 2. Indian Rs. 500 x 4 = Rs. 2,000-00 Astral Natural Spray 3. US Dollars 50 x 1 = 100 One 75ml bottle of 4. Saudi Riyals 100 x 1 = 100 Jamilets 5. UAE Dirham 50 x 1 = 50 6. Saudi Riyals 10 x 2 = 20 7. UAE Dirham 10 x 3 = 30 8. Saudi Riyals 50 x 1 = 50 3. Sri M.B.G. Tilak (W.P. No. 744 of 2009) S. No. Currency seized Items seized 1. Indian Rs. 10 x 100 = Rs. 1000-00 One 150 ml Pour Le Corps Perfume bottle with markings of Abhudhabi of 177.0 One 250....
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....00 x 2 = Rs. 1000 2. Oman Riyals 10 x 1 = 10 3. UAE Dirhman 10 x 5 = 50 4. UAE Dirhman 50 x 6 = 300 5. UAE Dirhman 100 x 6 = 600 8. Sri J.V.V. Satyanarayana (W.P. No. 12746 of 2009) S. No. Currency seized Items seized 1. Indian Rs. 10 x 100 = Rs. 1000 2. Indian Rs. 100 x 3 = Rs. 300 3. Saudi Riyals 100 x 2 = 200 9. Sri M. Prem Kumar (W.P. No. 738 of 2009) S. No. Currency seized Items seized 1. Indian Rs. 10 x 100 = Rs. 1000-00 One 100 ml bottle of Astral Natural spray 2. Indian Rs. 500 x 4 = Rs. 2000-00 One 75 ml bottle of 3. US Dollars 50 x 1 = Rs. 50-00 Jamilets ....
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.... 13. Sri T. Yadagire - W.P. No. 748 of 2009 S. No. Currency seized Items seized 1. Indian Rs. 100 x 5 = Rs. 500 2. Indian Rs. 50 x 2 = Rs. 100 3. UAE Dirham 10 x 2 = 20 Thus the amounts are not substantial. No doubt, as the amount is said to have been collected on single day, it is reasonably high. However, it is not a case where the amounts are running into lakhs of rupees or misappropriation of any huge amounts. Now we are in a period where the allegations of misappropriation are running into crores of rupees and some times to thousands of crores of rupees. 10. Coming to the legal question, the decisions of the Hon'ble Supreme Court on the question as to whether the a....
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....s expressed by the Hon'ble Supreme Court. 12. In Noida Entrepreneurs Association v. Noida - 2007 (10) SCC 385 the Hon'ble Supreme Court held that "the departmental enquiry is distinct from criminal proceedings. Standard of proof required in departmental enquiry is not the same as required to prove a criminal charge. Even acquittal in criminal case does not bar departmental enquiry." 13. Thus the Hon'ble Supreme Court laid down that it would depend on the circumstances of each case. The circumstances can be like gravity of offence, similarity of charges, time consumed in initiating departmental proceedings; long lapse of time in initiating departmental proceedings etc. 14. In this case, on facts, which we have already....