TaxTMI 
TaxTMI 
1961 (8) TMI 1
X X X X Extracts X X X X
X X X X Extracts X X X X
....lidity of an order, dated November 10, 1960, passed by the 1st Respondent-Collector of Central Excise and Land Customs, Bombay, whereby he ordered confiscation of the gold mentioned in the petition under the provisions of section 167(8) of the Sea Customs Act read with Section 5(3) of the Land Customs Act and Section 23A of the Foreign Exchange Regulation Act, 1947. He also imposed a personal pena....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tness. Statements of different persons were recorded and copies of such statements were furnished to the persons affected. The department in this inquiry was not bound by the provisions of the Evidence Act. The substance of the contention is that it was discretionary for the Enquiry Officer to allow cross-examination or not. His decision in that connection was final. In this connection, in paragra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....respect of these statements are on record and are fully considered. If I had any reason to suspect that statements of any of these witnesses were in any way biased or prejudiced or they were supported by other evidence I would have permitted their cross-examination, or rejected their evidence. But in this case I see no reason to suspect that these witnesses were biased or prejudiced, and I see no ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rinciples of natural justice and that the affected party is entitled to right of cross-examination in quasi judicial inquiries held by the customs officers under the Sea Customs Act. 4.Mr. Joshi for the respondents has informed me that having regard to the decision of the Division Bench and the facts as appearing above, he is not in a position to contend before me that the petitioners' contenti....