MANISH KUMAR JAIN Vs. STATE

JUDGEMENT

(1.) Petition under Sec. 482 Code of Civil Procedure, 1973 (hereinafter referred to as Cr.P.C) has been filed seeking quashing of Criminal Complaint No.26460/2017 (now re-numbered as 6903/2018) under Sec. 174 Indian Penal Code, 1860 (hereinafter referred to as 'IPC') and the Non-Bailable Warrants dtd. 22/1/2018 issued against the Petitioner, Manish Kumar Jain.

(2.) Briefly stated, the Petitioner, Manish Kumar Jain, Partner of M/s Mala Petrochemicals and Polymers was engaged in import and trading of different chemicals including PVC. He filed a Bill of Entry bearing No.8911267 dtd. 16/3/2017, for clearance of Ammonium Sulphate at the assessable value of Rs.67,50,658.20 and paid the requisite customs duty. However, the consignment was wrongly sent by the Supplier and the Directorate of Revenue Intelligence (DRI) issued an alert against him. The search was conducted at his godown on 22/3/2017 and the goods were seized for not providing the import documents in respect of them.

(3.) During the investigations, the Petitioner appeared before DRI on 30/3/2017, 31/3/2017 and 10/4/2017 and his statements were recorded under Sec. 108 Customs Act, 1962 (hereinafter referred to as 'Customs Act').