Introduction on Civil and Criminal Proceedings :

One look at the Act and the Rules and we would often wonder whether the person is being charged again and again with the same offences. For example, removal of goods without payment of duty is an offence under Section 9 as well as Rule 25 but it must be understood that the same act can provide for civil as well as criminal proceedings. Central Excise being a taxing statute must necessarily provide for measures to safeguard the revenue. This would mean that the property of persons is going to be affected. Therefore, confiscation and penalty proceedings are proceedings in rem and not in personam. However, arrest of a person is a proceeding in personam since it curtails the individual‘s freedom of movement. A Central Excise Officer is empowered to confiscate and impose penalty and by virtue of Section 13 also has the power to arrest. However, on arrest, he has to forthwith take the person to the police station or to the designated Central Excise Officer under Section 19 who shall forthwith release him or produce him before a Magistrate. Thereafter, the proceedings in personam can be held only by the court. This is the reason why we find an apparent duplication but in actuality, it is so made to recognise the nature of proceedings. Moreover, section 34A of the Act clearly spells out that confiscation and penalty will not attract other punishments under the act or under any other law. Therefore, we are faced with the question whether we can face different consequences for the same offence.