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2019 (9) TMI 139 - HC - CustomsNon-appearance in proceedings under Section 108 of Customs Act, 1962 - Section 174 and 175 of IPC - jurisdiction of officers working in the DRI at various levels - HELD THAT:- During the pendency of the present writ petition, the investigations have been transferred to the DRI Zonal Office, Ludhiana where the unit of the private company/petitioner no. 2 is situated and engaged in its business. It is submitted that in view of the conceded cooperation by the officers of the petitioner company in the pending investigations, the impugned complaint and summoning orders are required to be set aside as concededly the documents were furnished before the officials at Ahmedabad, however, it was the non-presence of the director which had actuated the initiation of the complaint. The DRI had sought time to seek instructions with regard to withdrawing of the said complaint at Ahmedabad, the proceedings of which are not warranted in view of the subsequent developments - Counsel for the DRI states that investigations have been transferred to Ludhiana and he further undertakes to get the aforesaid complaint at Ahmedabad withdrawn by moving appropriate application within next one month, thus, it is conceded that no further adjudication is required in the present writ petition. Petition disposed off.
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