SUBHASH MULJIMAL GANDHI Vs. UNION OF INDIA

JUDGEMENT

(1.) WE have heard Mr. Subhash Mujlimal Gandhi, who has appeared in person and has contended that he was not served with show cause notice dated 24th March, 1998 for confiscation of the gold and personal goods under Section 111(d), 111(l) of the Customs Act, 1962 (`Act' for short) and why penalty should not be imposed under Section 112(a) (b) of the Act. He states that he had not authorized Mr. A.K. Srivastava, Advocate to appear and respond to the said notice.

(2.) IT is stated in the writ petition that the petitioner is a Non Resident Indian settled in Dubai since 1959 and had arrived from Dubai to IGI Airport, Delhi on 2nd October, 1997. 125 pieces of gold biscuits weighing 14.575 kgs valued at 67,04,500/- and misc. goods valued at Rs.37,200/- were recovered and seized from him.

(3.) IN case the petitioner was not served with the show cause notice and the petitioner had not authorized Mr. A.K. Srivastava, Advocate to file reply, he would have raised the said contention in the appeal and the revision. Not only this, the petitioner has complied with the order passed by the Central Government dated 6th December, 2005 and paid the redemption fine on 10th January, 2006 of Rs. 53,55,688/- @ 55% of the gold value. He did not question and challenge the order of the Central Government dated 6th December, 2005 till the filing of the present writ petition in 2011. What has prompted the petitioner to file the present petition is the fact that he has been `acquitted' in the criminal prosecution. The criminal prosecution is a separate proceeding and the standard of proof required is different. INdian Evidence Act is applicable to criminal prosecution and Code of Criminal Procedure 1973 applies. Copy of the order passed by the learned ACMM `acquitting' the petitioner has not been placed on record. Proceedings under Sections 111 and 112 of the Act have attained finality and the petitioner paid the penalty and redemption fine in 2006. Gold was released thereafter.