2000 (8) TMI 102

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....stry of Finance, Department of Revenue on a revision petition filed by the Commissioner of Customs, New Delhi (in short the 'Commissioner') whereby it was held that present petitioner was involved as abettor to smuggling activities. 2. Factual position giving rise to the present writ petition, in a nut-shell, is as follows. Additional Commissioner ordered absolute confiscation of 35 gold bis....

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.... and petitioner Devi Dayal, a Customs officer, was the facilitator. An appeal was filed by the petitioner and the Commissioner (Appeals) came to the conclusion that petitioner had not abetted smuggling of the impugned gold. Commissioner disagreed with the Commissioner (Appeals)'s view and the revision application was filed. The Revisional Authority found that on the basis of materials on record th....

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.... conclusions have been arrived at are inadequate to link the petitioner with the alleged occurrence. Learned Counsel for the respondents however supported the order impugned. 4. Revisional Authority has noticed that writ petitioner was heard on 13-4-1999 on specific request made by him to peruse the paper recovered from the Maruti Car. The same was shown to him. On 12-9-1997 he appeared for per....