HARINDER SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD . According to the Customs Authorities on 9.2.91, Harinder Singh who is holding Indian Passport entered into India via Pakistan through Land Customs Station, Attari Road in Toyota Crown Car of model 1988 accompanied by a group of seven other passengers in that car. Harinder Singh claimed full exemption from payment of customs duty so far as this car is concerned, in view of notification No. 258/90 CHA dated 23.10.90. Under that notification Indian repatriates from Iraq or Kuwait were allowed to import motor-cars through Land Customs Station, Attari without payment of duty, of course subject to fulfilment of certain conditions stipulated in that notification. Pursuant to prior intelligence reports that a group of persons was importing cars on forged documents, the Customs authorities scrutinized the registration book thoroughly. Scrutiny of the registration book relating to this car revealed that in Kuwait in 1988 No. 3842 had been allotted as registration number to this car in the name of Harinder Singh. However, in the bill of entry, he had declared Regn. No. 16406 of Iraq. A letter dated 8.1.91 issued by the Indian Embassy of Baghdad, Iraq in the name of Ajaib Singh Sethi co-traveller of Harinder Singh revealed that car bearing No. 3842 of Iraq belonged to Ajaib Singh Sethi and not to Harinder Singh. Examination of the car disclosed that the car was manufactured in 1990 and not in 1988 as declared by Harinder Singh in the registration book prepared on 31.5.88. Registration book was thus fake, Harinder Singh was not authorised to import this car without payment of customs duty. Car was thus liable to confiscation under Section 111 of the Customs Act. Car has been taken possession of by the Customs authorities. Matter respecting the imposition of penalty for the illegal import of this car is pending before the Customs Gold Control Appellate Tribunal. According to the Customs authorities, Harinder Singh evaded to pay customs duty, because on cars manufactured in the year 1988, no customs duty was required to be paid in view of the aforesaid notification. Harinder Singh appeared before Chief Judicial Magistrate, Amritsar in response to the summons. Chief Judicial Magistrate, Amritsar ordered him to be sent to judicial custody on 17.4.96. Import of the car was not an illegality but evasion of customs duty was an illegality said to have been committed by Harinder Singh. Complaint has been pending since Feb., 1994 before Chief Judicial Magistrate, Amritsar. So far complaint has made no headway. It will take long to conclude the complaint. Car is in possession of the Customs authorities. Further detention will not serve any useful purposes so far as the merits of the complaint go. Petitioner is ordered to be admitted to bail with personal bond in the sum of Rs. 2 lakhs and a surety of the like amount to the satisfaction of Chief Judicial Magistrate, Amritsar.