SHAKUN MOOLCHANDANI Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE petitions under Section 482 of the Code of Criminal Procedure, 1973 ('crpc') challenges an order dated 17th december 2003 passed by the learned the additional Chief Metropolitan Magistrate, New delhi ('acmm') in a Criminal Complaint titled shri D. V. Parashar, Intelligence Officer vs. M/s. Baron International Limited and Others under Sections 132 and 135 (1) (a) of the Customs Act, 1962 ('act' ). The petitions also challenge a subsequent order dated 6th July 2004 passed by the learned MM directing service of summons by publication. The prayer for quashing of the criminal complaint has not been pressed during the arguments.

(2.) M/s. Baron International Limited ('bil'), a company registered in Mumbai, was at the relevant time marketing Akai Brand Colour television sets. BIL entered into a contract with M/s. Akai Limited, Japan and Akai electronic Corporation, Japan whereby the rebate would be paid to BIL based on the sales volume for the specific period. According to the complaint, information was received by the Directorate of Revenue intelligence ('dri') that BIL and another firm, M/s. J. R. Electronics (which was later reconstituted as J. R. Consumer Electronics private Limited) had been importing Akai brand colour TV sets in semi-knocked down ('skd') form through the port of Mumbai by misdeclaring the same as components of colour TVs. The factory premises of M/s. J. R. Electronics at Noida, U. P. , where the colour TVs were assembled, were searched by the Officers of the DRI, New Delhi on 17th October, 1995. The components of the colour TV and packages were found having a marketing of Baron India. In para 4 of the complaint it is stated thus:

(3.) A show cause notice was issued to BIL on 23rd March, 2000 inter alia demanding customs duty amounting to rs. 20,92,49,625/ -. Later a criminal complaint was filed in the Court of the learned ACMM on 17th December, 2003 on the same facts against BIL as accused No. 1, mr. Kabir J. Moolchandani, Managing Director as accused No. 2, Mr. J. R. Moolchandani, chairman-cum-Managing Director as accused No. 3, Smt. Shakun Moolchandani, chairperson as accused No. 4 and Mr. Zaffar hussain Rizvi, Proprietor M/s. J,r. Consumer electronics as accused No. 5. The addresses of accused 1 to 4 in the complaint were of mumbai. The gist of the complainant under section 132 and 135 (1) (a) of the Act was that the petitioners had willingly evaded customs duty to the extent of rs. 20,92,49,625.