Commissioner of Customs (General) Vs. S.S. Clearing and Forwarding Agency

- indian evidence act, 1872 section 24: [v.s. sirpurkar & deepak verma,jj] dying declaration - multiple murders by accused - dying declaration not implicating one accused - evidence of eye witnesses however completely fixing his criminal liability ocular evidence found credible held, absence of his name in dying declaration would be of no help to accused. order1. the learned counsel for the appellant and mr. s.n. kantawala, the learned counsel for the respondent.2. the following substantial questions of law arise in this appeal:(a) whether for initiating inquiry proceedings under the provisions of the customs house agents, licensing regulations, 1984 against customs house agent, is it necessary or precondition to initiate action against the custom house agent under the provisions of customs act, 1962?(b) whether the inquiry proceedings under the customs house agents licensing regulations, 1984 are independent and distinct from any other penal action or any other proceedings under the provisions of customs act, 1961?3. admit.