MEDIA GRAPHICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioners have filed these Writ Petitions to quash the summons issued by the second respondent, the Senior Intelligence Officer, Directorate of Revenue Intelligence (in short "DRI") dated 19-12-2016. The impugned summons have been issued by the second respondent in exercise of his power under Section 108 of the Customs Act, 1962 (hereinafter referred to as "Act").

(2.) The petitioner is a partnership firm engaged in import and trading of second-hand/used printing machinery. The petitioner had been regularly importing such machinery from various countries and after importation, the documents filed by the petitioner were examined and customs duty was levied under the provisions of the Act. The petitioner would state that the Officers of Customs, while making the assessment of the bills of entry, usually insist for Chartered Engineer's certificate and based on the certification, the value is fixed and wherever the value is enhanced, the petitioner is stated to have accepted such enhanced value and paid duty.

(3.) On 8th of February, 2016, the business premises of the petitioner was searched by the officials of the DRI and records, mobile phones, hard disk, drives were seized under mahazar. During December 2016, the petitioner was summoned by the second respondent to appear before him at Ahmedabad on 19-12-2016, on which date, a statement was recorded from the petitioner under Section 108 of the Act.