DIRECTORATE OF REVENUE INTELLIGENCE Vs. SWARAJ INTERNATIONAL

JUDGEMENT

(1.) The Directorate of Revenue Intelligence, "DRI" through the present petition, under Sec. 482 of the Code of Criminal Procedure, 1973, assails order dtd. 27/9/2012, "Impugned order" passed by ACMM, to the extent that it directs revaluation of the smuggled goods.

(2.) In brief, the factual background leading to the present petition, is as follows:

(3.) Mr. Satish Aggarwala, Senior Standing Counsel for the DRI, submits that the ACMM has fell into a grave error in directing revaluation of the goods. He submits that such a direction effectively amounts to conducting an investigation, a function beyond the remit of a Magistrate, particularly once the question of valuation stood adjudicated by a competent quasi-judicial authority after conclusion of investigation, issuance of show cause notice, and hearing of the parties.