Case Law Details
Vikas Sharma Vs Additional Commissioner of Customs (Madras High Court)
In a recent judgment, the Madras High Court addressed the case of Vikas Sharma against the Additional Commissioner of Customs, challenging an order dated 12.07.2022. The appeal contested the rejection of the appellant’s claim that the order suffered from a violation of principles of natural justice under Article 14 of the Constitution of India.
Background of the Case
Vikas Sharma, a Customs Officer at Anna International Terminal, Chennai, faced allegations of involvement in gold smuggling. The Directorate of Revenue Intelligence (DRI) acted on specific intelligence regarding 18 carriers participating in gold smuggling activities from various countries, allegedly with the collaboration of Customs officers. The appellant was accused of coordinating with these carriers by sharing photographs and flight details. Following the interception of carriers and passengers, gold concealed in paste form was allegedly discovered.
The appellant’s admission during a statement under Section 108 of the Customs Act, 1962, led to the initiation of search proceedings at his residence, resulting in the recovery of a substantial amount of cash. A show cause notice proposing a penalty of Rs. 1 crore was issued, and the appellant requested the cross-examination of several individuals involved in the case.
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