RAMNIKLAL PREMCHAND MEHTA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE writ petition seeks to quash the proceedings pending before the Judicial Magistrate, First class at Daman filed by Shri H. D. Parekh, Superintendent, Customs, Valsad against the petitioner for allegedly committing an offence under Section 135 of the Customs Act and read with Section 120-B of IPC. The main complaint against the petitioner is that in the course of investigation it is revealed that the petitioners were importing cone winding machines of foreign origin and also importing textile machinery (Draw Texturising machines) and were supplying the same, to various industries situated on the country. The complainant alleged that the petitioner was supplying these machines to M/s. Warp and Weft Industries Pvt. Ltd. at Silvassa and the said supply of machines was made in violation of the provisions of the Customs Act avoiding customs duty. The core of the allegation is that the components of the machinery were not fully valued for the purpose of Customs duty.

(2.) THE contention of the petitioner on the other hand, is that they are only using some of the components of imported parts and the other parts of the machines is indigenously made. But this defence has not been accepted by the Customs Authority on the ground that the statement made on behalf of the petitioner under Section 108 of the Customs Act directly goes against the said plea. On this basis the complaint was filed before the Magistrate and the Magistrate has taken cognizance of the offence.

(3.) I heard Counsel for the petitioner and Shri Namjoshi for the customs Department and the A. P. P. Shri Dinesh Adsule for the State.