TMI Blog2019 (4) TMI 1921X X X X Extracts X X X X X X X X Extracts X X X X ..... arch, 2019 could not have covered the contravention now alleged by them. Even if it is said that this summons covered the alleged illegal, importation or other contravention in that case there ought to have been a recital in the summons as to the new allegation the Customs sought to level against the appellant. Whether this Section 108 summons could have been issued in aid of investigation by the Customs into an offence under Section 133 of the Customs Act, 1962? - HELD THAT:- Considering the fact that this incident occurred more than three weeks ago, the appellant for whatsoever reason could leave the airport and the summons issued belatedly, we find that there is no urgency requiring the appellant to answer the summons today or at an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Custom authorities became suspicious of her and had wanted to check her baggage. 5. According to them she resented this. 6. Her baggage was checked by the x-ray machine. 7. According to Mr. Lekhi, the Learned Additional Solicitor General appearing for the Customs authorities the X-ray report revealed that she was carrying a significant quantity of gold. No image derived from this X-ray scanning suggesting the presence of gold is produced before us. This allegation is disputed by the appellant. Thereafter, the version of the Customs authorities is that, they wanted to open the suitcase, check it and make further search and investigation. Allegedly, the appellant had an all pervasive influence over t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional/Joint Commissioner of Customs on 8th April, 2019 at 12.00 hours at the office chamber of the Additional Commissioner of Customs (Airport Admin.), Custom House, 15/1, Stand Road, Kolkata in person, in connection to the offence under Section 133 of the Customs Act, 1962 on your arrival at NSCBI Airport, Kolkata on 15/16-3-2019 by Thai Airways flight No. TG-313. Your presence is required for giving evidence thereto and or produce documents or things (in your possession) related to the said matter. Non-compliance of this summons is an offence under Sections 174 175 of the Indian Penal Code, 1860. Please note that giving false evidence in these proceedings is an offence punishable under section 193 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... travention, violation, action, etc. under the Customs Act, 1962. 21. It was wide enough to cover the contravention of smuggling of gold and other contraventions of the Customs Act, 1962. 22. Mr. Chowdhury, Learned Senior Advocate for the appellant also submitted that two parallel investigations could not be carried out, one by the Customs and one by the police. This would be against the law, most arbitrary and unjust. 23. Learned Additional Solicitor General contended that Section 26 of the General Clauses Act, 1897 permitted this kind of parallel investigation. 24. Mr. Chowdhury also submitted which was controverted by the Learned Additional Solicitor General that the subject summons was not issued accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summons was issued some 11 days after the incident and was made returnable today at 12 days after its date of issuance. 32. Considering the fact that this incident occurred more than three weeks ago, the appellant for whatsoever reason could leave the airport and the summons issued belatedly, we find that there is no urgency requiring the appellant to answer the summons today or at any date in the near future. 33. We direct the Joint Commissioner of Customs to extend the returnable date of this summons to a date after 31st July, 2019 to enable the Learned Single to decide the matter. 34. The impugned judgment and order is modified to the extent indicated above. The appellant shall not be required to appear in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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