(1.) The main question to be decided in this Writ Petition is whether the provisions of S.154 to 157 and 173(2) of the Code of Criminal Procedure would apply in respect of the proceedings under the Customs Act, in view of S.4(2) of the Crimial P.C. and whether in respect of offences under S.133 to 135 of the Customs Act registration of FIR is compulsory before the person concerned is arrested and produced before the Magistrate.
(2.) The Writ Petition is filed by the petitioner for the issue of a writ of habeas corpus directing release of the petitioner from custody pursuant to an arrest and detention for violation of the provisions of the Customs Act. In the Writ Petition eight reliefs have been prayed for, the 8th relief being a residuary one praying to pass any further orders which the Court may deem fit and proper to issue in the interests of justice. The learned Senior Counsel for the petitioner submitted that the petitioner is not pressing relief (VII) at this stage and that the questions involved with respect to reliefs (V) and (VI) may be kept open with liberty to the petitioner to invoke those reliefs at the appropriate stage. That means, for the purpose of disposal of this Writ Petition, we need to confine to reliefs (I) to (IV). For the sake of convenience, reliefs (I) to (IV) are extracted hereunder:
(3.) The facts of the case, which are necessary for disposing of the Writ Petition are the following. Kishin S. Loungani (writ petitioner) is engaged in export business. The petitioner is the proprietor of M/s. R. Kishin and Company, Mumbai. On the basis of the intelligence gathered that M/s. R. Kishin and Co., 208, Bherumal House, 149, Zaveri Bazar, Mumbai had availed ineligible Drawback and other Export incentives by mis - declaring the material particulars whereby huge loss was caused to the Government exchequer, the Directorate of Revenue Intelligence searched the office, godown and residence premises of M/s. R. Kishin and Co., Mumbai on 16/06/2015. Several incriminating documents were recovered during the search. Statements under S.108 of the Customs Act, 1962 were recorded from the petitioner on 16/06/2015 and 18/06/2015 wherein he admitted that he had fraudulently availed drawback and other export incentives by mis - declaring the actual value and status of the goods exported. He admitted that he had imported Footballs, Gloves and Golf balls exported by him in the name of R. Kishin and Co., through Cochin Port under drawback scheme in the name of another company, M/s. Ambe Traders, Mumbai at a very low value through Nhava Sheva Port and which he had utilized for export again by repacking the goods at a godown at Panvel. He admitted the modus of rotating the same goods again and again for fraudulently availing ineligible drawback during the period 2012-2015.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
Read More
Sales: sales@the-laws.com
Support: info@the-laws.com
8000853936
9376168072
27, 4TH FLOOR, Agrawal Center, Ashram Road, Income Tax, Ahmadabad 380014.
LOGIN