ORDER S.P. Bharucha, R.C. Lahoti and N. Santosh Hegde, JJ.
1. It is not necessary to go into any great detail in this matter. In the order under appeal passed by the Customs, Excise and Gold (Control) Appellate Tribunal reliance has been placed upon a statement said to have been made by one Alistair Ross in Glasgow that amounts had been paid in cash as part of the price of Scotch whisky imported by the appellant from Mr. Ross's employers in Scotland and that it was one Mr. Bussa, its Chairman and Director, who had handed over the payments to Ross's employers. It appears that not only were there, in the same behalf, Customs proceedings against the appellant but also proceedings for violation of the Foreign Exchange Regulation Act. In the latter proceedings was disclosed a formal statement made by Ross on 16th February, 1995 wherein he stated, "We have no recall whether these payments were handed over personally by Mr. Bharat K. Bussa at these meetings or delivered by courier on behalf of Bussa Overseas and Property Private Ltd." This statement was not disclosed in the Customs proceedings and was, therefore, not before the Tribunal when it passed the order under challenge.
2. There can be no doubt that this statement of Ross is a piece of relevant evidence which requires to be considered in determining whether or not the appellant is guilty of the Customs offence alleged against him.
3. We, therefore, set aside the order under challenge and restore to the Bench of the Tribunal at Bombay Appeal Nos. C/496-V/96 and C/497-
V/96-Bom to be heard and considered afresh, taking into account the state-merit of Ross afore-mentioned. We make it clear that we express no opinion whatsoever on the merits of the charge against the appellant. The appeals shall be heard and disposed of expeditiously.
4. On behalf of respondent Nos. 2, 3 and 4 it is submitted that they should be deleted from the array of parties because they are neither necessary nor proper parties. Such application may be made before the Tribunal.
5. The amounts deposited by the appellant pursuant to the interim orders of this Court shall now be transferred to the account of the Tribunal at Bombay to remain deposited there pending further orders of the Tribunal.
6. The appeals are allowed accordingly. No order as to costs.