TMI Blog2017 (1) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... no longer res integra in view of the judgment of this Court in Abishek Mundhra vs. A.D.G., D.G. of Revenue Intelligence, Chennai [2015 (7) TMI 417 - MADRAS HIGH COURT], where it was held that all officers of the Directorate of Revenue Intelligence to be Officers of Customs and the Notifications dated 26-4-1990, 6-7-2011 and 21-6-2012 and the Circulars dated 15-2-1999 and 23-9-2009, make it manife ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue Intelligence, Chennai was in receipt of specific intelligence that M/s. Charminar Exports imported stainless steel coils/sheets under high sea sale and illegally diverted them to other places for other purposes instead of utilising them in their factory for manufacture of export product, i.e, stainless steel utensils and that such diverted goods in huge quantity was being stored in M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther revealed that in respect of license No.0410028056/4.7.2002, the petitioner had imported 397.28 MT of inputs duty free and in respect of license No.0410031501/24.9.2002, the petitioner had diverted a quantity of 230.597 MT of the duty free imported inputs to M/s. VKN Industries, Chennai; that out of this quantity, 88.113 MT of duty free imported inputs were physically available at the premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been violation of the provisions of the Customs Act. During the course of investigation, statements of various persons were recorded under Section 108 of the Customs Act and after completing the investigation, the Directorate of Revenue Intelligence issued a notice dated 25.02.2003 to the petitioner calling upon the petitioner to show cause as to why action should not be taken against him u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Customs authorities (who would include the Director of Revenue Intelligence) to investigate into violations of terms of advance licences, as in this case, is beyond any pale of doubt in the light of the judgment of the Supreme Court in Sheshank Sea Foods Pvt. Ltd. vs. Union of India [1996 (88) ELT 626 (SC)]. In view of the above, this writ petition is dismissed with liberty to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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