2024 (4) TMI 339 - HC - Customs

Validity of criminal complaint and related summons issued by the ACMM New Delhi - Liability to pay differential customs duty with penalty - Violation of principles of natural justice - grievance of the petitioners is that without taking the cognizance or passing any specific orders for issuance of the summons and without taking into consideration the order passed by Principal Commissioner of Customs (Import) ICD the petitioners have been wrongly summoned - HELD THAT - Prima facie the contentions raised by the learned counsel for the petitioners on the basis of orders placed on record appear to be of considerable merit. Considering the facts and circumstances of the case it shall be appropriate that the aforesaid factual position is brought to the notice of the learned ACMM by the petitioners for consideration as the summons could not have been issued without any specific orders/directions for summoning the petitioners. However in case the learned ACMM is of the opinion that the summons have been issued in accordance with law petitioners shall be at liberty to file the proceedings afresh challenging the summoning order in view of order dated 15.09.2023 passed by Principal Commissioner of Customs (Import) ICD. Learned ACMM shall also be at liberty to consider the order dated 15.09.2023 passed by Principal Commissioner of Customs (Import) ICD which has been brought to the notice of this Court. Also the presence of the petitioners be exempted before the learned ACMM for 08.04.2024 on an application being preferred in this regard through counsel. Petition disposed off.

Summary

Issues involved: Petition to quash Criminal Complaint and summons under Section 482 of Cr.P.C., 1973.

Summary:
1. A petition was filed under Section 482 of the Cr.P.C. seeking to quash a Criminal Complaint and impugned summons issued by the Court of ACMM, New Delhi.
2. The petitioners argued that despite multiple adjournments, no cognizance was taken on the complaint until 04.12.2023, when summons were issued without proper procedure.
3. The petitioners were also involved in proceedings before the Principal Commissioner of Customs, where they were held liable for customs duty and penalties, but the proceedings were dropped on appeal.
4. The petitioners contended that the summons were issued without proper cognizance or consideration of the Customs Commissioner's order, leading to wrongful summoning.
5. The Court found merit in the petitioners' contentions and directed them to bring the factual position to the ACMM's notice for reconsideration, allowing them to challenge the summoning order if necessary.
6. The petitioners were granted exemption from appearing before the ACMM on 08.04.2024 upon application through counsel.
7. The petition was disposed of, with pending applications also being resolved, and a copy of the order was to be sent to the ACMM for information and compliance.