TaxTMI 
TaxTMI 
1962 (3) TMI 3
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....ore Tea Estate on the 3rd April, 1960. The search warrant was issued by the District Magistrate, Cachar to that effect. On search the officer recovered 28,006 lbs. (net weight) of Tatti betelnuts and 114 old gunny bags. The Manager of the Chandipur Tea Estates was thereafter interrogated and he said that the betelnuts in question belonged to his brother Shri Prayag Das Tushnial. Shri Prayag Das Tushnial was then interrogated and he admitted that the betelnuts belonged to him. His case is that he purchased huge quantity of betelnuts from different local markets during the period from 26th October, 1959 to 31st December, 1959 and that he converted a portion thereof into 'tatti' form after dehusking. A copy of his account book was taken by the....
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....akistan without the proper licence and thus they were liable to be confiscated. The goods were taken by the petitioner on deposit of a security of Rs. 40,947.40 np. That amount was confiscated. Further the Collector of Land Customs found that the petitioner was guilty of aiding, instigating and entering into conspiracy for the illegal importation of the seized betelnuts into India from Pakistan. On that finding he imposed a personal penalty of Rs. 25,000/- on the petitioner. It is this order of the Collector of Land Customs which has been challenged by means of the present petition under Article 226 of the Constitution. The petitioner has prayed for a writ of certiorari quashing the aforesaid order. 2.The main contention raised by the pe....
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.... natural justice. One of the principles of natural justice is that a person cannot be convicted on the evidence taken behind his presence. In the present case it is not doubted that the Collector of Land Customs has relied upon some statements alleged to have been made by some witnesses before the inquiring officer. According to the Collector of Land Customs the statement of witnesses could be relied upon as they were made before independent persons. If those witnesses were examined in the presence of the petitioner and he had been given an opportunity to cross-examine those witnesses, he might have succeeded in convincing the Collector of Customs that their statements cannot be relied upon. It is the Collector of Land Customs who has to fo....
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....fence alleged to have been committed by a person under the said Acts, summon and examine witnesses, decide whether an offence is committed, make an order of confiscation of the goods in respect of which the offence is committed and "impose penalty on the person concerned. To such a situation, though the provisions of the Code of Criminal Procedure or the Evidence Act may not apply except in so far as they are statutorily made applicable, the fundamental principles of criminal jurisprudence and of natural justice must necessarily apply. If so, the burden of proof is on the customs authorities and they have to bring home the guilt to the person alleged to have committed a particular offence under the said Acts by adducing satisfactory evidenc....
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....as part of the evidence in this case. It is in our opinion a gross violation of the principles of natural justice to allow certain alleged statements made by witnesses behind the back of the person concerned to prejudice the mind of the inquiring officer without giving an opportunity to the person concerned to cross-examine those witnesses. 5.The notice which is issued is also in terms to show cause why the goods should not be confiscated. The show cause notice itself shows that an opportunity is to be given to the person concerned not only to produce evidence but to cross-examine the witnesses relied upon by the Department. The following observation made by the Collector in his order will also show that he held the petitioner guilty and....