Law: Customs Act, 1969

Section: 2(s),16,156(1)(8),156(1)(89),157,180,180 (c),195(1),208(2)

Law: Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006

Section: 2(b),17(1),17(2),17(3)

(a) Customs, Excise and Sales Tax Appellate Tribunal Procedure Rules, 2006--- ----Rr.2(b) & 17(1)(2)(3)---Customs Act (IV of 1969), Ss. 180(c), 195(1) & 208(2)---Appearance of authorized representative in appeal---Departmental representative raised objection that authorized representatives/consultants in the appeal could not appear as authorized representatives/consultants as they were not licensed advocates---Said objection seemed to be based on some misconception, misapprehension and mis-reading of provisions of Ss.180(c), 195(1) & 208(2) of Customs Act, 1969, which did not place any embargo on appearance as an authorized representatives/consultants before the adjudicating forum and before the Collector of Customs (Appeals) provided written authority had been given by the person concerned---Rule 2(b) of Customs, Excise and Sales Tax Appellate Tribunal Procedure Rules, 2006; (issued vide Notification No. S.R.O. 897(I)/2006, dated 1-9-2006), entitled an authorized representative to appears before the Appellate Tribunal---Rule 17(1)(2) & (3) of said Rules also prescribed a procedure for authorized representative---Person affected by the orders passed by the lower forum could appear in the court of law personally or through any person, irrespective of the fact that such person was licensed advocate, provided written authority, permission was given by him to such person. (b) Customs Act (IV of 1969)--- ----S. 180---Issuance of show-cause notice---Purpose---Purpose of show-cause notice, was that accused should know about the allegation levelled against him and prepare his defence---Right of appellant/accused to defend himself and produce the evidence of legal import and lawful possession of the goods---Scope---No provision existed in the Customs Act, 1969 that accused could not produce documentary evidence or his version at any stage in appeal. (c) Customs Act (IV of 1969)--- ----Ss. 2(s), 16, 157 & 156(1)(8)(89)---Allegation of smuggling---Outright confiscation of seized goods---Truck was intercepted---Search of said truck resulted into recovery of foreign original tea in the vehicle---Occupants of the…

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