TMI Blog2018 (2) TMI 1748X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - WP 715 of 2017 - - - Dated:- 7-2-2018 - JUSTICE SUBRATA TALUKDAR For the Petitioner : Mr. Soumya Mazumdar, Adv. For the Respondent : Mr. K. K. Dey, Adv., Mr. K. K. Maiti, Adv. and Mr. B. P. Banerjee, Adv. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the petitioner was not permitted to be represented at the hearing in view of the fact that he arrived a trifle late, to be precise 10 minutes, for attending the hearing. Arguing on behalf of the Revenue/Respondents/DRI, Mr. Dey takes this Court to the contents of the Supplementary SCN dated 18th May 2017 issued in continuation of the parent SCN dated 26th August 2016. The statements apropo the role of the present petitioner and, the alleged syndicate of officers to which he is said to belong, in the Supplementary SCN (supra), inter alia, read as follows: - It appears that Shri Vikash Kumar, Shri Kislay and Shri Sandeep Kumar Dikshit cannot claim any protection under this Section of the Act on the ground that their acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the forged ARE-1s and other documents to Shri Sandeep Klumar Dikshit which were ultimately handed over to Shri Sudhir Jha who with the help of those forged documents effectively executed the export of Red Sanders in respect of 15 consignments. The voice clips in the said audio files in the seized DVD appears to reveal the association of Shri Vikash Kumar, Shri Kislay and Shri Sandeep Kumar Dikshit with Shri Jyoti Biswas. Investigation appears to reveal that he has benefited from the sale proceeds of the illegal activities of the syndicate. The manner in which he has knowingly routed the finances through other persons to purchase the said vehicles appears to show his guilty mind and malicious intent. Shri Vikash Kumar appears to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committed in subordination and did not follow departmental Instructions issued for co-operating with DRIs investigations and provide his voice samples. These acts of omission and commission in the subject case which had made the export consignment liable for confiscation appears to have rendered him liable for penal action under Section 114 (i) and Section 114AA of the Customs Act, 1962. Furthermore, inspite of an official direction Sri Vikash Kumar refused to give his voice sample in the investigation citing irrelevant reasons. The syndicate of persons comprising of Shri Vikash Kumar, Shri Sandeep Kumar Dikshit and Shri Kislay appear to have been active since long as explained in detail in the foregoing. They were meeting each other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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