SUDESH JAIN Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) UPON consideration of the facts and circumstances of the case, submissions made across the bar and perusal of the Bill of Entry for home consumption, a photograph of which was produced by Sri S.N. Srivastava, Senior Standing Counsel for Union of India during the course of argument, I am of the view that the petitioner has not been able to satisfy the Court, on material brought on record, that the proper Officer had made an order permitting the clearance of the goods for home consumption as visualised by Section 47 of the Customs Act, 1962 so as to support his contention that the goods having been cleared for home consumption under Section 47 of the Customs Act, the proceeding for confiscation as visualised by Section of the Customs Act would not be maintainable and hence proceeding under Section 108 requiring the petitioner to give the evidence or to produce documents, etc. too would not be maintainable. Accordingly, I am not inclined to interfere with the ongoing enquiry under Section 108 of the Act. The writ petition is, therefore, dismissed however with the observation that the enquiry shall be concluded expeditiously.