J. SHIVAKUMAR Vs. ADDITIONAL DIRECTOR GENERAL

JUDGEMENT

(1.) On 24.06.2014 at about 17.50 hours, the Officers of the Directorate of Revenue Intelligence intercepted a person by name Jayabal Shivakumar, who was about to board the Air Asia Flight AK012 at the Chennai International Airport. He was found to be in possession of Indian Currency of Rs.40,40,000/-, concealed in his clothings in the hand baggage. The Currency was seized under mahazar dated 24.6.2014.

(2.) On the basis of the statement allegedly given by Jayabal Shivakumar on 24.6.2014, the Officers of the Directorate of Revenue Intelligence searched the premises of a Travel Agent by name M/s.J.K.S.Air Travels at 59-A, Akbar Sahib Street, Triplicane, Chennai-600 005. In the course of the search, the Officers allegedly seized incriminating documents along with unaccounted Indian Currency of Rs.7,00,000/-, under mahazar proceedings dated 24.6.2014.

(3.) Subsequently, summons were served by the Department, both on Mr.Jayabal Shivakumar and on the Manager of the Travel Agency under Section 108 of the Customs Act, 1962, calling upon them to appear for an enquiry on 30.6.2014. Mr.Jayabal Shivakumar appeared for the enquiry and he is alleged to have given a statement.