Summary: Summary pending.

Summary: Summary pending.

Summary: Summary pending.

Summary: Summary pending.

Summary: Summary pending.

Summary: Summary pending.

Summary: Summary pending.

Summary: Summary pending.

Summary: Customs Act (IV of 1969)--- ----Ss.179 & 2(a)---Adjudicating authority---Power of adjudication---Import of goods--- Enhancement of value---Scope---Issue of valuation was adjudicated upon by Assistant Collector who found that the value of goods had been understated and directed the respondent / importer to pay different amount for customs duties and taxes---Said order of Assistant Collector was set aside by Appellate Tribunal on the ground that under S.179(1) of the Customs Act, 1969 the Assistant Collector did not have jurisdiction to adjudicate upon the matter---Customs Department impugned said order of Appellate Tribunal---Validity---Perusal of S.179 of the Customs Act, 1969 revealed that each authority working under the hierarchy of the customs department had been assigned a job to perform its duties within the parameter as specifically provided under the law and said hierarchy did not include Assistant Collector---Admitted on the record that adjudication was done by Assistant Collector regarding an amount of Rupees 28,876,294 whereas under S.179(1) of the Customs Act, 1969 the authority to adjudicate upon the case exceeding Rupees 15,000,00 vested only with the Collector----Order-in-original was therefore, without jurisdiction making the entire proceedings coram non judice---Any transgression to the responsibility assigned within the parameters of S.179(1) of the Customs Act, 1969 would render the entire exercise of authority ab initio void and illegal----Findings of Appellate Tribunal could not be interfered with---Appeal was dismissed, in circumstances.

Summary: S.365-B PPCNot charged in FIR,not prima facie connected with offence,consent of abductee to be determined during trial(Bail allowed)