K. ELUMALAI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) With the consent on either side, this writ petition itself is taken up for final disposal.

(2.) The petitioner has filed this writ petition praying for issuance of a writ of Certiorarified Mandamus to quash the summons, dated 10-3-2017 issued by the second respondent, Senior Intelligence Officer, Directorate of Revenue Intelligence, Zonal Unit, Ahmedabad.

(3.) The petitioner's contention is that the impugned summons is bereft of particulars and it does not mention as to what reason, the petitioner has been summoned to appear before the second respondent and it amounts to a harassment and clear case of victimization. To buttress the said submission, the learned counsel for the petitioner referred to the earlier summons dated 20-12-2016, by which, the petitioner, Thiru. K. Elumalai was directed to appear before the second respondent in person and to produce all import documents, sales invoices, account ledger, bank statements, purchase invoice, etc., and all for the last five years. According to the petitioner, he appeared before the second respondent on the stated date namely, 2-1-2017 at 11.00 a.m and produced all the documents. Thereafter, the respondent in order to detain the petitioner issued another summons, dated 2-1-2017, directing him to appear on 3-1-2017 at 11.30 a.m. The petitioner alleges that he was brutally handled and sustained severe injury and subsequently took treatment in a Government Hospital, Royapettah. Therefore, it is submitted that the present attempt of the second respondent in summoning the petitioner to once again appear before him without disclosing the reason for such appearance is not sustainable.