2019 (8) TMI 1386 - HC - Customs

Mis-declaration of the countries of destination so as to claim the incentives under a scheme which otherwise was not permitted - Section 108 of the Customs Act 1962 - HELD THAT - DRI had sought time to seek instructions with regard to withdrawing of the said complaint at Ahemdabad the proceedings of which are not warranted in view of the subsequent developments. In the light of the investigations having been transferred to Ludhiana and the counsel for DRI having undertaken to get the aforesaid complaint withdrawn within next one month no further adjudication is required in the present writ petition.

Summary

Issues: Jurisdictional challenge regarding complaint and summoning order

In the judgment delivered by Mr. Jaswant Singh and Mr. Lalit Batra, JJ., the petitioner, a director of a private company involved in the manufacture and export of garments, challenged a complaint and summoning order issued by the DRI Ahemdabad Zone under Section 174 IPC for non-cooperation during an investigation related to mis-declaration of export transactions. The petitioner sought quashing of the complaint and summoning order primarily on the ground of jurisdiction.

During the hearing, it was revealed that the investigations had been transferred to the DRI Zonal Office in Ludhiana, where the company was located and cooperating with the authorities. The petitioner argued that since the documents were furnished to the officials in Ahemdabad, the complaint was initiated due to the director's non-presence. The counsel for the DRI informed the court that they were seeking instructions to withdraw the complaint at Ahemdabad, as the proceedings were no longer warranted due to the developments in the case.

Considering the transfer of investigations to Ludhiana and the assurance from the DRI's counsel regarding the withdrawal of the complaint within a month, the court held that no further adjudication was necessary in the present writ petition and disposed of the matter. The respondents were directed to abide by the stand taken by their counsel before the court.