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2018 (2) TMI 1748 - HC - CustomsJurisdiction - Proceedings u/s 124 of the Customs Act as initiated by the Directorate of Revenue Intelligence (DRI), Kolkata Zonal Unit - Smuggling of Red Sanders - Held that:- This Court is of the view that the submission of Mr. Dey that the petitioner is liable in his capacity as “any person” to face a penalty under section 124 of the Customs Act does not exclude him from the purview of a proceeding under Section 124 as initiated through the SCN as well as the Supplementary SCN. This Court must further notice the point raised by Mr. Dey that on conclusion of the proceedings, if adverse to the noticees, the DRI is empowered to take steps in terms of Section 124 both against the importer/importers and the petitioner as well as other persons named in the SCN/ Supplementary SCN, who have all allegedly acted not in discharge of their official duties but, as members of a smuggling syndicate. The ends of justice do not call for interdicting the proceedings and, the law, as normally understood, requires the petitioner, in the facts of this case, to participate/cooperate in/with the show cause - interim relief/reliefs stand refused.
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