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1 - 10 of 24 (0.27 seconds)Section 108 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 112 in The Customs Act, 1962 [Entire Act]
Surjeet Singh Chhabra vs Union Of India & Ors on 25 October, 1996
The Apex Courts Judgment in case of Surjeet Singh Chhabra Vs. Union of India reported in 1997 (89) ELT-646 (SC) was in the background of the fact that the petitioner in that case had admitted that he had purchased gold bars abroad and got the same converted into Gold Kara and the cross-examination of pancha witnesses was sought only on the point regarding the place at which the recovery was made-at the baggage belt on at Green Channel and since this point, in view of his confession admitting the purchase of gold and its conversion into Kara, was not relevant, the Apex Court held that the denial of cross-examination of the witnesses was not violative of principles of natural justice. The ratio of this judgment of the Apex Court can not be generalized. In fact, in the above mentioned judgments of High Courts and the Apex Court, the general principles laid down on the question of permitting cross examination of the witnesses, whose statements have been relied upon, are that
Section 77 in The Customs Act, 1962 [Entire Act]
Section 3 in The Customs Act, 1962 [Entire Act]
The Foreign Trade (Development and Regulation) Act, 1992
Mohtesham Mohd. Ismail vs Spl. Director, Enforcement ... on 9 October, 2007
and the Apex Court in case of Mohtesham and Mohd. Ismail Vs. Sp. Director, Enforcement reported in 2007 (22) ELT-3 (SC) has held that-
Commissioner Of Police, New Delhi vs Narender Singh on 5 April, 2006
23. The standard of proof required in Departmental adjudication proceedings, as held by the Apex Court in case of Commissioner of Police, New Delhi Vs. Narender Singh, reported in 2006(4) Sec-265 and by the Tribunal in case of K. Janendharan Pillai Vs. Collector of Customs, reported in 1988 (38) ELT-647 (Trib.), is preponderance of probability. Preponderance of probability means more probable than not. The existence or otherwise of preponderance
of probability has to be determined by summing up the evidence in a prudent manner i.e. drawing logical conclusion on the basis of different pieces of evidence without making any presumption or assumptions, other than those permitted under the law. In this case, in my view, there is no justification at all for making assumptions like-