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Dalip Singh Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(26)ELT187TriDel

..... as stated in paragraphs 6, 7 and 8 (supra) the hon'ble supreme court has held that a person against whom an enquiry is made by the customs officer under the sea customs act is not a person accused of an offence and the evidence, if any, collected by examining him under section 171-a of the sea customs act is not inadmissible. ..... hence a person against whom an enquiry is made by the customs officer under the sea customs act is not a person accused of an offence and the evidence, if any, collected by examining him under section 171-a of the sea customs act is not inadmissible.7. ..... officer must have reason to believe that a person has been guilty of an offence punishable under section 135, otherwise he cannot arrest such person. ..... the judgment reported in air - 1970 - sc - 940, it was held by the hon'ble supreme court that by article 20(3) of the constitution a person who is accused of an offence may not be compelled to be a witness against himself. ..... , a person stands in the character of an accused when a first information report is lodged against him in respect of an offence before an officer competent to investigate it, or when a complaint is made relating to the commission of an offence before a magistrate competent to try or send to another magistrate for trying the offence. ..... in the case of an offence by infringement of the sea customs act and punishable at the trial before a magistrate there is an accusation when a complaint is lodged by an officer competent in that behalf before the .....

Mrs. Sheela Sumbaly and Mrs. Neela Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(21)ELT857TriDel

..... seized on 3-11-1981 itself by the officers of the enforcement directorate and as the said officers were not customs officers, no presumption could be raised as under section 123 of the customs act and in the absence of such presumption no offence could be deemed to have been committed with reference thereto except on proof of actual contravention of the provisions of the customs act with reference to these gold bars. ..... they further contend that in any event no offence under the customs act is established with reference thereto for certain reasons advanced by them.5. ..... while the offence itself has been established, we are of the opinion that the circumstances mentioned above warrant a lenient view in respect of penalties. .....

Sheesh NaraIn Agarwal Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(76)ELT207TriDel

..... order that a person may be convicted of an attempt to commit a crime, he must be shown first to have had an intention to commit the offence, and secondly to have done an act which constitutes the actus reus of a criminal attempt. ..... in that case also the question was whether an offence had been committed under section 7 of the essential commodities act read with paragraph 3 of the punjab paddy (export ..... shukla, it was held that a person commits the offence of attempt to commit a crime when, with the intention of committing that crime, he does an act or acts which constitute a direct movement towards its commission, but the actual commission of the crime is frustrated by reason of the ..... on the other hand, an attempt to commit the offence is direct movement towards the commission after preparations are ..... nor can he be convicted of this offence if he approaches the stack with the matches in his pocket, but if he bends down near the stack and lights a match which he extinguishes or perceiving that he is being watched, he may be guilty of an attempt to burn ..... was held that a preparation for committing an offence is different from attempt to commit it. ..... agreeing that kanpur was not a specified area submitted that statement recorded indicate clear intention to transport specified goods to a specified area without necessary transport vouchers and therefore offence was established.5. ..... preparation consists in devising or arranging the means or measures necessary for the commission of the offence. .....

Shri Krishna and 12 ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(69)ECC305

..... the apex court in this case further held that to constitute an 'attempt' first, there must be an intention to commit a particular offence, second, some act must have been done which would necessarily have to be done towards the commission of the offence and that such act must be proximate to the intended result; that the measure of proximity is not in relation to time and action but in relation to intention; that in other words, the act must reveal, with ..... collector of customs, cochin the moment the goods are attempted to be exported out of india in contravention of law, the offence becomes complete in terms of section 113(d) rendering the goods liable to confiscation with consequential penal consequences on the person concerned in terms of section 114 of the act.8. ..... yakub and ors.reported in 1983 elt1637 held that there is a distinction between 'preparation' and 'attempt'; that attempt begins where preparation ends; that a person commits the offence or attempts to commit a particular offence when he intends to commit that particular offence and he, having made preparations and with the intention to commit the offence, does an act towards its commission. ..... therefore, there is no question of interfering with their conviction for an offence, punishable under section 13 of the dangerous drugs act as well as section 135(1) of the customs act, for having contravened section 7 read with section 20 of the dangerous drugs act.this tribunal while examining the export .....

Shri Subhash Chand Agarwal, Director, M/S. Agarwal Zarda Factory Pvt. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... his submission is that when no charge was proved directly against the appellant about the commitment of offence, the appellant should be absolved from the penalty. 6. ..... so also his decision is that penalty should depend upon the intensity of offence committed. ..... heard both sides and also examined the intensity of the offence. .....

Kellner Pharmaceuticals Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(20)ELT80TriDel

..... 1,36,049.80 seized at different places in respect of which the offence appears to have been committed should not be confiscated under rules 9(2), 52-a, 226 and 173-q of the central excise rules, 1944 and why duty on the p and p medicines valued at rs. ..... 10,000/- the learned consultant submitted that it is very excessive and harsh for the first offence. .....

P.S. Metal Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(14)ECC489

..... we also have to inform you that we are regular importers and this is the first offence against us though it is unknowingly without any fault of ours as ours is a clean and spotless record in customs. ..... the appellants in their letter dated 5th june, 1985 had pleaded for mercy and had also mentioned that the appellants are the regular importers and it is the first offence and that they have clear and spotless record in the customs. .....

Lucknow Paper Distributors and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(35)ELT222TriDel

..... similarly, it has been held that in section 302, indian penal code, the phrase "shall also be liable to fine" does not convey a mandate but leaves it to the discretion of the court .convicting an accused of the offence of murder, to impose or not to impose fine in addition to the sentence of death or imprisonment for life".13. ..... consultant submitted that the collector was not justified in confiscating the goods and in imposing- the penalty as the appellants manifestly acted bona fide and there was no offence committed by them at all. .....

Mala Bhaktani Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)(63)ELT563TriDel

..... she admitted that she has committed an offence under the provisions of the customs act and it is being her first instant she prayed for a lenient view to be taken".7. ..... the very language shows that it is prepared by a person who knows the provisions of the customs act and the essential ingredients of an offence. .....

Hindustan Electronics (Gem Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(31)ELT252TriDel

..... chandrasekharan, learned advocate, states that the appellant only committed a technical offence and has further pleaded that if the appellant's plea is not fully accepted, the quantum of fine in lieu of confiscation and penalty may be reduced, which is highly excessive.6. ..... (vi) that we denied our liability to penalty under 112 of the customs act, 1962, as no offence of any kind has been committed in respect of the seized video cassettes. ..... moreover the goods covered by this bill are of indian origin and no offence of any kind has been committed in respect of these goods. ..... all these goods are of indian origin and no offence of any kind has been committed by them. ..... moreover the goods covered by this bill are of indian origin and no offence of any kind has been committed. ..... since the offence committed by the appellant is in the nature of technical offence, there does not appear to be any element of mens rea. ..... liable to confiscate under the said customs act, 1962.in reply to the said show cause notice the appellant sent a reply.extracts from the same is reproduced below :- "(i) that they have not committed any offence as alleged in the s.c.n. ..... at the worst it can be treated as technical offence. .....