SHYAM SWAROOP MUNDRA Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) This petition is directed against the Order No. 793/94, dated 27th October 1994 passed by the Joint Secretary to the Government of India reviewing the Order-in-Appeal No. 597/93-B, dated 27th December 1993 passed by the Collector of Customs (Appeals), Bombay. The Facts:

(2.) The facts giving rise to the present petition, in nut shell, are that on 30th May, 1992 a show cause notice was issued by the Assistant Collector of Customs, Air Intelligence Unit to the petitioner amongst others. The main noticees Mr. Lakhani as well as the petitioner and other co-noticees were called upon to show cause as to why the gold seized from Mr. Lakhani should be confiscated under Section 111(d) of the Customs Act, 1962 and why penal action should not be taken against all of them for conspiring with Mr. Lakhani to smuggle the seized goods.

(3.) On 6th July, 1992 the petitioner filed a detailed reply to the show cause notice, inter alia, contending that the petitioner was neither connected with the goods seized nor his physical description tallied with the description given by Mr. Lakhani; that is how he denied his involvement in the alleged act of smuggling alleged in the show cause notice.