Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (3) TMI 1545

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aforesaid protection - petition dismissed - decided against petitioner. - W.P.(Crl) 867/2017 - - - Dated:- 21-3-2017 - Vipin Sanghi, J. For the Petitioner : Anjali Manish, Priyadarshi Manish For the Respondent : Sanjeev Narula, Abhishek Ghai, Brajesh Kumar ORDER Issue notice. Mr. Narula accepts notice. Though the petitioner has preferred this writ petition to seek quashing of the summons dated 16.03.2017 issued to the petitioner under Section 108 of the Customs Act, learned counsel for the petitioner submits that the petitioner would be satisfied and would not challenge the said notice, if the petitioner is permitted to take his lawyer with him at the time of his examination such that the lawyer may be able to see t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e interim relief. Learned counsel for the petitioner has argued that under Section 135 of the Customs Act, the cases relating to offences of goods, the market price of which exceeds Rs. One crore; or the evasion or attempted evasion of duty exceeds ₹ 50 lakhs; or where the goods in question are prohibited goods, as notified in the Official Gazette by the Central Government, or where the claim for duty draw back or exemption from duty is in excess of ₹ 50 lakhs, the term of imprisonment could extend to seven years with fine, and in other cases, it may extend to three years with fine or with both. Under Section 104 of the Customs Act, an officer of Customs empowered by the Principal Commissioner of Customs or Commissioner of Custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e given in case the respondents decide to arrest the petitioner, would safeguard the petitioner s fundamental rights guaranteed under Article 21 of the Constitution of India and would enable the petitioner to seek pre-arrest bail by approaching a competent court. She has further submitted that objects of the Customs Act relate to collect the revenue and in this regard, she places reliance on the observations made by the Supreme Court in Om Prakash Vs. Union of India 2011(24) STR 257 (SC). On the other hand, Mr. Narula has drawn the attention of this Court to Union of India Vs. Padam Narain Aggarwal and Others (2008) 13 SCC 305. In this case, the High Court had directed the customs authorities to give 10 days prior notice to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of anticipatory bail will substantially reduce. We would like to emphasise that the practice of mechanically reproducing in the case diary all or most of the reasons contained in Section 41 CrPC for effecting arrest be discouraged and discontinued. 12. We hasten to add that the directions aforesaid shall not only apply to the cases under Section 498-A IPC or Section 4 of the Dowry Prohibition Act, the case in hand, but also such cases where offence is punishable with imprisonment for a term which may be less than seven years or which may extend to seven years, whether with or without fine. Learned counsel for the petitioner has tendered in court a circular issued on 17.09.2013 by the Central Board of Excise Customs, inte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates