9911796707
TMI Blog2014 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... Transocean Offshore International Ventures Limited, Mumbai to appear before the said officer. 2) The summons were issued by the Deputy Director in exercise of the powers under Section 108 of the Customs Act, 1962 (the Act). The summons dated 12 November 2013 called upon the petitioner to appear in person on 20 November 2013 and a) to give evidence and produce documents i. e. records/documents of transshipment permits of M/s. M/s. Transocean Offshore International Ventures Limited. The second summons dated 20 November 2013 also calls upon the petitioner to appear in person on 27 November 2013 a) to give evidence and/or b) to produce records/documents of transshipment permits of the above company and details of location of rigs of the compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the investigation. Therefore, it was pointed out that the summons issued to the petitioner cannot be withdrawn. The said communication was thereafter followed by second summons dated 20 November 2013. 5) In view of the above, the petitioner addressed another communication dated 25 November 2013 reiterating the contents in the previous letter and also pointing out that Mr. Anirudh Nansi has been authorized by a Power of attorney executed by the company to attend the pending customs enquiries and that the petitioner having joined the company in 2006, has no knowledge of transshipment in respect of the period 200102. 6) Learned Counsel for the petitioner has also invited our attention to the Medical Certificate Exhibit B on record indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Aban Loyd Chiles Offshore Ltd. Vs. Union of India 2008(227) ELT 24 (S.C.) in which the principal issue that fell for consideration is Whether oil rigs engaged in operations in the exclusive economic zone/continental shelf of India, falling outside the territorial waters of India are foreign going vessels as defined by Section 2(21) of the Customs Act, 1962, and are entitled to consume imported stores thereon without payment of customs duty in terms of Section 87 of the Customs Act, 1962? 8) Learned Counsel for the respondents submits that the Deputy Director has observed in communication dated 18 November 2013 that Mr. Anirudh Nansi, Incharge of Indirect Tax Department is not coming out with the details of the transshipment clearances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned Counsel submits that since the petitioner has joined the company in 2006 the petitioner knows nothing about the transactions which took place prior thereto and much less transshipment which took place in year 200102. 9) Having heard the learned Counsel for the parties, we are of the view that as per the settled legal position in exercise of the writ jurisdiction under Article 226 of the Constitution this Court is not inclined to interfere with the investigation. It is for the Investigating Officer to decide who should be called for investigation. We are therefore, not inclined to interfere with the impugned summons issued by the Deputy Director. 10) However, in the peculiar facts and circumstances of the case when Mr. Nansi has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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