CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, MADRAS
S. Kalyanam, J.
C.K. Kunhammed -Appellant
Versus
Collector of Central Excise and Customs -Respondent
Order No. 148/92 Appeal Nos. C/22/91 and C/175/91/MAS, 148 of 1992, C/22 of 1991, C/175 of 1991
Decided On : 19-03-1992
S. Kalyanam, Member (J)
1. The above appeals have been filed against the impugned order of the Collector of Customs
2. Proceedings were instituted against one Zakeer Hussain and others in connection with seizure of 9 gold biscuits of foreign origin each weighing 116.600 gms valued at Rs. 3,56,796/- kept concealed in a washing machine of Japan make resulting in the impugned order cited supra. In the present case, I am concerned only with the above two appeals. Appellant C.K. Kunhammed is alleged to have entrusted the said washing machine at Doha to one P.C. Mohammed for onward transport to India through one Zakeer Hussain. Appellant C.K. Moosa is the brother of appellant C.K. Kunhammed and he went along with another Yusuf in the Jeep of one K. Yousuf to collect the washing machine and gold from Zakeer Hussain who had brought it to India from abroad.
3. Shri Ratna Singh, the learned Senior Advocate at the outset submitted that so far as C.K. Kunhammed is concerned admittedly he was in a foreign country Doha at the relevant time and continues to be there even now and therefore he cannot be said to have committed any offence under the Customs Act, 1962. Collector of Customs and Central Excise, Cochin does not have jurisdiction to institute any proceedings against C.K. Kunhammed who admittedly was in a foreign country not only at the alleged time of commission of offence but also later and till date. This factual position is admitted by the Department. Even if C.K. Kunhammed had entrusted gold biscuits to some one in a foreign country this could not make for an offence under the Customs Act, 1962 nor would he be amenable to the jurisdiction of the Collector of Customs
4. So far as appellant Moosa is concerned it was urged that though he gave an inculpatory statement the same was retracted and therefore penalty is not leviable.
5. Shri Jayaseelan, the learned DR submitted that inasmuch as the question relating to jurisdiction was not pleaded before the adjudicating authority and is raised for the first time, the matter may be remanded for consideration as per law. Regarding Moosa it was submitted that there is clear evidence connecting him with the commission of offence.
6. I have carefully considered the submissions made before me. So far as appellant C.K. Kunhammed is concerned, admittedly he was abroad not only at the alleged time of commission of offence but also continued to be there even later to the commission of offence and till date. Assuming for the purpose of argument that appellant C.K. Kunhammed had entrusted the gold biscuits in a foreign country, Doha that would not be an offence coming within the mischief of the Customs Act, 1962. The provisions of the Act extend only to the whole of India and not beyond India. Apart from it, the Collector of Customs
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