RAJENDRA MIMANI Vs. COMMISSIONER OF CUS., KOLKATA

JUDGEMENT

(1.) LD . Advocate appearing for the appellant submitted that the appellant was implicated to the offence in this case without directly or indirectly involved when the ld. Appellate Authority could not ascertain about the nature of involvement. No direct evidence was on record to implicate the appellant directly. Even indirectly, he was implicated without any circumstantial evidence. He was totally deprived of natural justice to know the charges against him. When ultimate principle of natural justice is given the go -bye, the appellant should not face penal consequences of law.

(2.) LD . JDR submitted that the appellant having been communicated with the findings of the illegal import, he was rightly implicated. Therefore, indirect evidence brought to record was sufficient to implicate the appellant.

(3.) HEARD both sides and found that this is not a fit case to keep in record pending to discuss first appeal later dispensing pre -deposit. Accordingly, appeal is heard and disposed by this common order dispensing pre -deposit.