TaxTMI 
TaxTMI 
2008 (3) TMI 53
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....nbsp; They were brought to the Police Station and arrested inter alia on the charge that the respondent, in conspiracy with the smugglers had been taking the smuggled goods in his official jeep. 3. Proceedings under the Customs Act were initiated on the basis of the First Information Report lodged by the said Head Constable. A Criminal proceeding was also initiated against him for the alleged commission of offences under Sections 409, 120-B of the Indian Penal Code read with Section 13(2) of the Foreigners Act and Section 27 of the Arms Act as also under Section 110 of the Customs Act. 4. In the proceeding under Section 112 of the Customs Act, the defence of the respondent inter alia was that, finding some smuggled goods stranded and abandoned while he was on a tour from near Village Gagaria, he loaded the same in the said Jeep No. RSM-939 for necessary action in relation thereto by the Customs Authorities. However, in the meantime, they were intercepted by the police authorities. 5. The driver of the vehicle Mool Singh supported the said contention of the respondent. The Additional Collector, Customs and Central Excise, upon consideration of ....
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....y action and they were intercepted by the Police Officers, who were sitting in a private Jonga Jeep being driven by a notorious smugger of the area, a fact which has not been denied or disputed. I, therefore, hold that the ownership of the goods under seizure cannot be attributed to S/Shri Naman Singh, Mool Singh, Narain Singh and Latif to whom the show cause notice has been issued. There is no evidence on record to indicate their involvement in the smuggling of foreign origin goods from Pakistan into India." On the basis of the aforesaid findings, whereas the goods of the foreign origin were directed to be confiscated, the charges against the respondent, Mool Singh and one Latif were dropped. 6. In the criminal proceeding against the respondent, the prosecution examined a large number of witnesses including the informant Bhori Das, PW-6 and Constable Kirta Ram, PW-7. The charges were found to have not been proved. It was inter alia held that no case under Section 409 of the Indian Penal Code had been made out as the respondent was not entrusted with the said goods. In regard to the charge under Section 27 of the Arms Act, no offence was fo....
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....ndent also used to carry on similar duties and functions. He also disclosed that another officer, who had been requested to accompany them, refused to do so. He also stated that in similar situations, recovered smuggled goods had been handed over to the Customs Authorities. He also referred to an instance in regard to a similar incident which took place during the tenure of Shri D.L. Oza, CDIO. 9. Admittedly, Bhoor Singh who was driving the Jonga Jeep was in inebriated condition. He is also said to be the owner of the vehicle. How responsible police officers were traveling in the jeep of a well known smuggler defies all logic. ^19. Respondent intended to examine one witness in the departmental proceedings, Jumma. He was not permitted to do so. During the course of the disciplinary proceedings his Defence Assistant was not available. A request was made to allow him to attend the enquiry proceedings. The said request was not acceded to. 10. The Inquiry Officer, however, by his report dated 9^th December, 1982, found the respondent guilty of the charges of misconduct leveled against him. 11. The Discip....
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....ance in his deposition. (v) That the C.O. was given full opportunity to defend himself. (vi) That from the records of the departmental proceedings, it is conclusively proved that the visit of Shri NS. Shekhawat top the border area near Village Ramsar (District Barmer) on the night of August 5, 1983 was unauthorized, during which he was detected and intercepted by the local police for unauthorisedly carrying smuggled goods 530 electronic calculators, Made in Japan, 19 Sanyo tape-cum-transistors, Made in Japan, 57 'thans' measuring 1767 mts. of synthetic fabric of 'Pak' origin; which were valued at Rs. 1 lakh 30 thousand at that time in the official governmental jeep of IB beyond any conceivable call of his legitimate duties. In his deposition dated Oct. 22, 1992 before the I.O., Shri Shekhawat has admitted having visited the area near Village Ramsar, District Barmer without the knowledge/authority of his Senior Officers for undertaking such a tour which certainly required the permission of the controlling officers at Jodhpur/Jaipur. (vii) That there is nothing on record to indicate that the proceedings were not conducted as per the procedure laid down under CCS (CCA) ....
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....conducted after the judgment of acquittal was passed. 14. Mr. Sushil Kumar Jain, learned counsel appearing on behalf of the respondent, on the other hand, urged :- 1) That the Customs Authorities as also the learned Munsif-cum-Judicial Magistrate having held that the respondent was not guilty of the charges, the impugned judgment is unassailable. 2) Respondent being the Officer Incharge of the Unit, was entitled to take all such actions which were necessary to act as an Intelligence Officer. Jumma who could have proved that the smugglers were the target of the respondent, having not been examined, the Principle of Natural Justice was violated. 3) No Circular or Notification has been brought on records to show that any permission from any higher authority was required before the respondent could take the official jeep for carrying out his official duties. 4) As an Incharge of the office, the respondent indisputably was entitled to use the government vehicle as also the arms. 5) In view of the fact that the respondent had not been found guilty both by the Customs Authorities and the Criminal Court, any embarrassment on the part of the d....
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....t, it could have been initiated long back. Why was it initiated after a period nine years has not been explained. On a query made by us, the learned Additional Solicitor General, submitted that the department must have been waiting for the outcome of the criminal case. If that is so, it was expected that the evidence would have been adduced in the criminal proceeding to establish that the misuse of the jeep and the official revolver as also visiting the border area by the respondent formed part of conspiracy. The identity and the activity of the private person, who was found in the company of the respondent, should have been investigated by the competent authority, particularly when respondent was working in the Intelligence Department. 20. Whether incidental or ancillary to the issue which arose in the departmental proceeding, we must place on record that the Department of Customs of the Union of India having examined the entire question, they found the respondent innocent. As trans-border smuggling was the common theme both before the said authority as also in the criminal court, the department concerned was expected to keep a strict vigi....
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....ry Officer cross-examined the respondent is beyond anybody's comprehension. He was not the prosecutor. A Presenting Officer had been appointed. The Inquiry Officer could not have taken over the job of the Presenting Officer, particularly when he was a superior officer. Valid and sufficient reasons have not been assigned by the Inquiry Officer in this behalf. His finding that the respondent should have informed his superior who was available at the close point, is contrary to the evidence of Mool Singh. According to him, the practice followed by the officers similarly situated was to take the goods found abandoned to the Customs Department and to the police station. 24. It has been suggested before us that the charges against the respondent in the criminal case and the departmental proceeding were different. However, we fail to understand what sort of public duty the respondent was expected to perform when he was intercepted by the police in a jeep which was driven by Bhoor Singh, a notorious smuggler who had been detained under MISA. If the conduct of the respondent did not cause any embarrassment to the department in the year 1983, how,....
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....inst her were in respect of the charges of misappropriation and other fraudulent practices such as deliberate omission to bring into accounts the stock received showing bogus issues in the records, falsification of accounts, submission of defective accounts, tampering of records, manipulation of accounts and records etc. Thus, the respondent herein was proceeded against for quite different charges and on different sets of facts before the Court of Chief Judicial Magistrate, on the one hand, and before the Departmental Enquiry on the other." It was, thus, a case where the charges were different. 27. In Ajit Kumar Nag vs. General Manager (PJ), Indian Oil Corporation Ltd., Haldia and others : (2005) 7 SCC 764 this court opined that acquittal of a delinquent by a criminal court would not preclude an employer from taking action by the disciplinary authority, if it is otherwise permissible. Such a departmental proceeding, however, cannot be initiated mala fide. It must be conducted in accordance with law. An acquittal of a delinquent ipso facto may not absolve him from undergoing disciplinary inquiry. However, where the charges are absol....
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....ing are distinct and different. Whereas in a criminal case, it is essential to prove a charge beyond all reasonable doubt, in a departmental proceeding preponderance of probability would serve the purpose. [See Kamaladevi Agarwal v. State of W.B.]. 13. It is now well-settled by reason of a catena of decisions of this Court that if an employee has been acquitted of a criminal charge, the same by itself would not be a ground not to initiate a departmental proceeding against him or to drop the same in the event an order of acquittal is passed. " 29. It is not a case where a mere benefit of doubt had been given to the respondent in the criminal proceeding. The criminal court has given a positive finding that the prosecution has not been able to prove that the accused had misappropriated the goods. His visit to the border for discharging his duties did not tantamount to misuse of the post or the authority. No evidence has been presented that he did not have the authority to go to the border side on official duties and even the department had not forbidden him from going to that place. It was held that as misappropriation of the property has not bee....