2018 (2) TMI 1748

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....ce (DRI), Kolkata Zonal Unit connected to smuggling of Red Sanders. Mr. Majumder submits that the petitioner is an officer of the Customs Department and, in his capacity as an officer of the Department, is not liable to face confiscation proceedings under Section 124 of the Customs Act, 1962 (in short "the 1962 Act"). It is argued that the provisions of Section 124 of the Customs Act provide for confiscation and imposition of penalty qua the importer/importers of goods in individual capacity/capacities and, cannot be extended to the writ petitioner who, is not acting in the capacity of an importer but, in official capacity as an officer of the Customs Department. At the highest, Mr. Majumder submits, the petitioner can be liable for an en....

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.... capacities. They acted against the departmental interests. From the facts discussed hereinabove, it appears that Shri Vikash Kumar, Deputy Commissioner of Customs and Central Excise formed a syndicate along with others for fraudulent exports and took active part in smuggling of the seized 14.790 Kgs of Red Sanders and suspected smuggling of 225 MT of Red Sanders valued at Rs. 100 crore. He appears to have engaged himself in smuggling of prohibited goods, tampering with materials facts related to the case, manipulating evidences, forging Central Excise and Customs documents. Shri Vikash Kumar appears to have given ARE-1s and other export related documents in soft copy form to Shri Jyoti Biswas who printed those documents and handed them ....

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.... Central Excise Zone, to appear before DRI by 31.03.2017 for giving his voice sample in the investigation, Shri Vikas Kumar neither did appear before DRI before or after 31.3.2017 nor sent any communication to this effect to DRI. He was against summoned on 18.4.2017 but he gave evasive replies. It appears from Shri Joyti Biswas's allegations against departmental officers as outlined under Para 9 of this SCN that Sri Vikash Kumar was involved in fraudulent activities since long and before this subject case of Red Sanders smuggling. The allegations against Sri Vikash Kumar are serious involving illegal export forgery, fraud, personal enrichment at the cost of the government revenue and illegal gratifications received in the form of cash an....

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....y Shri Jyoti Biswas." Therefore, Mr. Dey points out that the role of the petitioner along with other officers of the Customs Department named in the SCN and the Supplementary SCN is under investigation, not in connection with the discharge of their duties in any official capacity/capacities but, for acting as part of a smuggling syndicate in their private individual capacity/capacities. Mr. Dey further points out that the Supplementary SCN has been issued clearly indicating therein that such notice is without prejudice to any other action that may be taken against the petitioner as permitted by law. In connection with the grudge raised by the petitioner that he was not permitted to be represented, Mr. Dey submits that the reply of the p....