Law: Customs Act, 1969

Section: 2(s),139,181,186

CUSTOMS ACT, 1969 (IV OF 1969) Sections: 2(5), 139, 181 & 186 - Reference to High Court - Appellate Tribunal, being last forum to determine factual dispute, failed to consider contention of applicant - Judgment based on determination of facts and findings rendered by special Judge Customs - Validity - FACTS The appellant, through the instant Customs Reference has challenged the Order-in-Appeal No. 1360/PB/2001 dated 17.4.2013 passed by Worthy Collector Customs Appeal, Order-in- Original No. 62/2001 dated 11.5.2001 passed by Collector of Customs, Sales Tax and Central Excise (Adjudication) seeking this Court's opinion questions of law. DECISION (A.) Adjudication Proceedings & Prosecution Proceedings - Distinct and Separate - The matter was argued at some length and it is noted that the of the worthy Appellate Tribunal is based on the determination of facts and findings rendered by the Special Judge Customs in its dated 17.1.2014, which were upheld by this Court in appeal. It is settled principle of law that adjudication proceedings are distinct and separate from the prosecution proceedings provided separately under the Customs Act, 1969 and both the proceedings are to proceed independently without being reliant upon each other. In the present case the worthy Tribunal has relied upon the determination relating to crucial factual disputes passed by the forums provided for prosecution under the enabling provisions of the Act. No doubt, the reference has been made to the decision passed by the initial forum of the hierarchy provided for adjudication under the Customs Act, 1969, however the contention of the present petitioner having not been considered has surely prejudiced his case. (B.) Tribunal - Last forum to determine disputes - By now, it is a settled principle of law that the worthy Tribunal is the last forum, provided under the law to determine factual disputes and thus it would be appropriate that the cause of the petitioner be re-considered by the worthy Tribunal and thereafter independent opinion be rendered regarding the factual issues involved in the present reference. (C.) Remand of Case - Keeping in view the factual position highlighted…

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