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2017 (9) TMI 1093

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..... so recorded statement and seized documents, mobile phones, computer hard disks etc., and once again to summon the petitioner for the very same purpose is only with a view to harass the petitioner and some how make the petitioner accept that he/they has/have under valued the value of the imported goods. According to the petitioner, he has fully complied with the requirement and furnished the necessary document. However, I find that in the impugned summons, there is no direction to the petitioner to produce any documents, which is under his control. Thus, if the petitioner s presence is required for further questioning pertaining to certain information, which they have subsequently secured, the same should have been made known in the impug .....

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..... r the value is enhanced, the petitioner is stated to have accepted such enhanced value and paid duty. 3. On 8th of February, 2016, the business premises of the petitioner was searched by the officials of the DRI and records, mobile phones, hard disk, drives were seized under mahazar. During December 2016, the petitioner was summoned by the second respondent to appear before him at Ahmedabad on 19.12.2016, on which date, a statement was recorded from the petitioner under Section 108 of the Act. 4. It was alleged that the petitioner has not declared the correct value for the second-hand machinery and it is alleged that the second respondent compelled the petitioner to write that the value of the machines are declared less to the extent .....

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..... hich in fact was not an investigation, but a coercive action in the name of investigation. The business premises of the petitioner had been thoroughly searched on 08.02.2016, by the third respondent and all the documents, computer hard disks, mobile phones etc., have been seized under mahazar and there is no other relevant document left out by the third respondent. After about six months from the date of search (i.e.) 08.02.2016, notice was issued to the petitioner to appear on 22.06.2016 for examination of the computer hard disks. 7. Subsequently, after about six months, summons dated 07.12.2016 was issued to appear on 19.12.2016. The petitioner had obeyed the summons and appeared and once again on 19.12.2016, another summon has been is .....

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..... ty. 10. In the statement recorded from Mr.S.Varatharaj, partner on 19.12.2016, it had been stated that due to competition in the market and in order to reduce the burden of duties, they had declared lower value of the machinery. Further, it is stated that during the recording of statement on 19.12.2016, the petitioner had assured to produce details of actual value of machines in a couple of days. Therefore, he was issued summons to be present for recording statement on 06.01.2017, which he has challenged in this writ petition. 11. The present investigation is being done by DRI, Ahmedabad and all the documents and details are available in the Ahmedabad zonal unit and therefore, the case cannot be transferred to any other agency. The ha .....

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..... ted the business premises of the petitioner and has also recorded statement and seized documents, mobile phones, computer hard disks etc., and once again to summon the petitioner for the very same purpose is only with a view to harass the petitioner and some how make the petitioner accept that he/they has/have under valued the value of the imported goods. 14. In Commissioner of Customs, Calcutta vs. MM Exports, reported in (2007) 212 ELT 165, it was held that the High Court should not interfere at the stage when the Department issues summons except in exceptional cases, and it is always open to the person summoned to raise all contentions by appearing before the Department in person or through authorized representative. 15. In Union o .....

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..... ted that the petitioner is required to appear, as he needs to be confronted with the documents which have been retrieved from the computer hard disk. However, in the impugned summon, the relevant column which is required to be filled up to make known to the petitioner the purpose for which he is summoned, has been left blank. Therefore, strictly speaking, the petitioner was unaware for what purpose, he has been directed to appear on 06.01.2017. The purpose of the enquiry has mentioned in the pre-amble to the impugned summons is identical to first summons (i.e.) under valuation of printing machinery . In the first summon, dated 07.12.2016, the petitioner was directed to produce all the documents, sales invoice, account ledger, bank statement .....

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