AMANDEEP SINGH SEHGAL Vs. COMMISSIONER OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) The summons dated which have been assailed in the present petition were issued on 13th March, 2018 on the basis of a letter dated 5th September, 2017 written by the Joint Commissioner (Customs) at Sahar, Mumbai to the Additional Commissioner of Customs (Preventive), New Delhi regarding realization of Government dues owed by five concerns/firms of which the petitioner's deceased father was either a proprietor or a partner.

(2.) As far as the petitioner herein is concerned, he is a Director of a private limited company by the name of M/s. Gardiner Exim Pvt. Ltd. The liabilities owed by the aforementioned five firms of the petitioner's deceased father have not been shown to be transferred to M/s. Gardiner Exim Pvt. Ltd. There has to be some basic exercise undertaken by the Department before issuing summons to the petitioner in his individual capacity asking him to provide evidence/documents relating to the petitioner's company which has no relation with the five firms associated with his deceased father from whom such Government dues were actually to be recovered.

(3.) The impugned summons dated 13th March, 2018 proceeds on the basis that there are Government dues owed by the petitioner which admittedly is not the case.