UNION OF INDIA Vs. ZOHAR TAHERALI DALAL

JUDGEMENT

(1.) Heard the learned Counsel for the respective parties.

(2.) By this petition under Articles 226 and 227 of the Constitution of India r/w Section 130 of the Customs Act, 1962 the Petitioner/Revenue challenges the orders passed by the Customs, Excise & Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai (in short CEGAT) dated 17.01.1998 passed in Appeals Nos. 178/1997 and 249/1997 and dated 15.05.1998 passed in reference application.

(3.) The Respondent No. 1 is NRI and the Respondent No. 2 is the Customs Officer. It is the case of the Petitioner/Revenue that the Respondent No. 1 was involved in smuggling foreign currency of US Dollars 40,000 equivalent to Indian Rs. 13,30,000/approximately, sometime on 12.10.1995 in contravention of Sections 111, 113, 114, 118 and other Sections of the Customs Act, 1962 read with Section 13(2) of the Foreign Exchange Regulation Act, 1973. The Respondent No. 2 is an officer of the Customs who prima facie alleged to have helped the Respondent No. 1 in fraudulently procuring the currency declaration form dated 18.09.1995 for US dollars 40,000 without actually importing the same. It is the case of the Petitioner that on 12.10.1995 the officers of the Customs Preventive Commissionerate, Mumbai pursuant to a specific prior information intercepted the Respondent No. 1 i.e. Mr. Zohar Taherali Dalal, the holder of Indian Passport issued in Dubai on 11.12.1993 after he had cleared the immigration and customs for the purpose of boarding flight to Dubai, foreign currency of US Dollars 40,000 was found in his possession.