Rajmal Lakhichand and another vs Commissioner of Central Excise and Customs (SC)

High Court was justified in refusing to expand the scope of the reference so as to include the silver weighing 1713.807 kgs. which was confiscated u/s. 111(d) of the Act while hearing the reference with regard to silver weighing 194.250 kgs. but confiscated under a different provision of law, namely, u/s. 120(2) of the Act  – Supreme Court. 

Rajmal Lakhichand and another vs Commissioner of Central Excise and Customs (SC) – During search the premises of the appellants, the Directorate of Revenue Intelligence (DRI) found 1913.256 kgs. of silver which had been smuggled – DRI seized said silver and issued show cause notice to the appellants – Adjudicating Authority discharged the said show cause notices holding that the evidence collected were not convincing enough to hold the allegations as proved – On appeal, Tribunal ordered for confiscation of the said seized silver and also imposed penalty u/s. 112(b) of the Act on the petitioner – Subsequently, 11 questions were raised by the appellants before the tribunal seeking for reference of the same as questions of law to the HC by way of reference- Tribunal rejected the said application seeking for reference holding that none of the said 11 questions could be referred to the HC by way of reference – As against the aforesaid decision of the Tribunal, the HC directed that only one question out of the said 11 questions, could be referred to the HC – HC also held that since two different laws were applicable there was no question of getting the scope of reference expanded to include the silver weighing 1713.807 kgs. also for consideration while hearing the reference restricted only to the silver weighing 194.250 kgs. – Hence, the instant appeal – Whether order of the HC could be upheld? – Held, HC was justified in refusing to expand the scope of the reference so as to include the silver weighing 1713.807 kgs. which was confiscated u/s. 111(d) of the Act while hearing the reference with regard to silver weighing 194.250 kgs. but confiscated under a different provision of law, namely, u/s. 120(2) of the Act – Impugned order of the HC upheld – Appeal dismissed.

 M/S Rajmal Lakhichand Vs. Commr. Cen. Exc. & Customs

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

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