SYED MNUEER AHMED Vs. DIRECTORATE OF REVENUE INTELLIGENCE SENIOR INTELLIGENCE OFFICER NO 25 GOPALAKRISHNA IYER ROAD T NAGAR CHENNAI

JUDGEMENT

(1.) THIS petition has been filed to quash the summons issued by the respondent in DRI F.No. VIII/48/58/2003-DRI dated 13.1.2004.

(2.) THE brief facts of the case are as follows: THE petitioner was arrested on 11.10.2003 by the respondent while he was about to travel to Kualaumpur along with his wife and he was intercepted and foreign exchange equivalent to Rs.29.39 lakhs was seized from them and a case was registered.

(3.) THE respondent has filed a counter affidavit and has alleged that on 11.10.2003, when the petitioner attempted to smuggle foreign exchange equivalent to Rs.29.39 lakhs, the same was seized and he was enquired under Section 108 of the Customs Act. THE petitioner has imported two consignments of furniture by under-valuing the same and the money carried by him was only to pay to the party towards under invoicing imports of furniture.