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2024 (2) TMI 663 - HC - VAT and Sales TaxRecovery of 22 (twenty-two) different brands of non-duty paid Overseas foreign Liquor - unlawful transport, storage, possession of unregistered & non-duty paid Foreign Liquor in contravention of Sections 10, 12, 16, 18(1) of the B.E. Act 1909 read with Rule 118 of W.B. Excise (F.L) Rules 1998 - Commitment of offence punishable under u/s 46A(c), (e) & Sec 52 of the said Act - HELD THAT:- The petitioner herein has filed documents of the custom office to show valid import of the articles specifically marked “Samples Not for Sale” - Duty as required has been paid to the Custom Authorities. From the materials on record, it appears that the petitioner and another accused Chhote Prasad have been made accused’s in this case, but the Company, Duomo Distribution Pvt. Ltd. AC-120 Prafulla Kanan, Krishnapur Baguiati has not been made an accused. The petitioner admittedly is a director of the said Company, and it is from the company premises that the accused was arrested and the articles seized. The Supreme Court in Dayle De’ Souza Vs Government of India Through Deputy Chief Labour Commissioner (C) and Anr., [2021 (11) TMI 67 - SUPREME COURT], held Criminal law should not be set into motion as a matter of course or without adequate and necessary investigation of facts on mere suspicion, or when the violation of law is doubtful. It is the duty and responsibility of the public officer to proceed responsibly and ascertain the true and correct facts. Execution of law without appropriate acquaintance with legal provisions and comprehensive sense of their application may result in an innocent being prosecuted. In the present case, a) The company has not been made an accused. b) The petitioner a director of the company has been made an accused. c) The place of seizure and the seized articles on which the case has been initiated, is the registered office of the company. The petitioner has also been arrested from the office of the company - Therefore, in the absence of the company being arraigned as an accused, a complaint against the petitioner is not maintainable - This is in clear violation of Section 46B of the Bengal Excise Act, 1909. Admittedly the company has not been made as an accused - Thus the proceedings in this case being not in accordance with law is an abuse of the process of law. Revision allowed.
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