- All documents either seized or created in original must be entrusted to conservators specifically assigned with the work, at the close of each day in office, by the person who seized them or who drew the mahazar or recorded the statement
- The Conservator must make photo copy each document and get attestation by a Gazetted Officer and hand over to the official who deposted the original documents.
- The Conservator must also make soft copy of each document and save in the Computer Server.
- Each document must be assigned with serial numbers and orderly stored in a file retrieval safe under lock and key as is done in CBI Offices.
- Attested Photo copies alone to be kept in the adjudication file.
- Acknowledgement for receipt of Notice to Show Cause [SCN], intimation of PH or any other connected communication including the Order-in-Original to be obtained from the Dak section and deposted with the Conservator as any other document and photo copy alone to be kept in adjudication file.
- If SCN or any other communication is returned undelivered for any reason, nearest Central Excise or Service Tax office may be requested to serve the same on the addressee.
- If address found to be fictitious or the person left the place without leaving any instructions with the postal authorities, DGFT may be requested to suspend/cancell IEC and if the amount involved is considerable, swift action to freeze the known bank accounts to be taken. [Details of Bank account could be obtained from the Income-Tax Department.
- Meanwhile an alert may be sent to all customs formations to prevent the same modus operandi.
- Minutes of the Personal Hearing may be taken down by the stenographer. and a signed copy of the minutes to be handed over to the person before s/he leaves and acknowledgement obtained in the office copy.
- Judgement based on facts cannot be cited as precedent: Equality before law -- the
law has to be the same for everybody.
This is no doubt true, but the facts may be different in different
cases. So a judgement based on facts cannot be cited as a precedent and one cannot cite such judgements and demand the same treatment / quantum of punishment handed out in another case though it might in certain respects similar.
- Order-in-original to be served on the parties concerned strictly as provided for under Section 153 of the Customs Act, 1962. Sending by Courier Service is not proper service since these modes are yet to be incorporated in the section. The adjudication work is over only after the acknowledgement(s) is/are placed in the respective adjudication file. In the event of the O-i-O returned undelivered, effort must be taken to hand it over in person through the jurisdictional Central Excise / Service Tax Officers by ascertaining the current address from the UDI system / DGFT / Income Tax / Banks.
- It would be a lapse on the part of the Adjudicating or Appellate Authority who has failed to specify the time within which the duty or penalty or fine in lieu of confiscation has to be paid so that the sums due to government could be recovered u/s 142 immediately thereafter.