TMI Blog2022 (7) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... s made. A person cannot be deprived of his life or personal liberty, except according to procedure established by law as per Article 21 of the Constitution of India. Further, we have got Article 20 (3), which says that no person accused of any offence shall be compelled to be a witness against himself. Though not it can be termed that examining the person against whom accusation is made as a witness, the police or the other officials who are investigating a case cannot be permitted to compel a person against whom accusation is made to make a statement either inculpatory or exculpatory. It is the duty of the Investigating Agency under whatever cadre it may be to investigate the case and to cull out the truth - Permission cannot be accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Advance Procurement Scheme of the FTP from Nominated Agencies and SGJ procured huge quantities of duty-free gold bullion from them. 4. As per Foreign Trade Policy (Advance Procurement Scheme), SGJ was supposed to manufacture jewellery out of the duty-free gold bullion and export the same within 90 days from the date of procurement. SGJ was supposed to submit the export documents to the Nominated Agencies as proof of export to complete the entire transaction. However, SGJ diverted and sold the duty-free gold bullion in the domestic market with the active involvement of the respondent herein and his son Preet Agarwal and made huge profits. To cover up the said diversion, SGJ resorted to fabrication of export documents. 5. Making h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it does not entertain the jurisdiction to deal with the offences under the Customs Act, and secondly, the petitioner could not make out valid and sufficient grounds to permit the Directorate of Revenue Intelligence officials to record the statement of the respondent. 8. The petitioner mainly relied upon the contents of Section 108 of the Customs Act, 1962. Section 108 of the Customs Act reads as follows: 108. Power to summon persons to give evidence and produce documents. (1) Any Gazetted Officer of customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making under this Act. (2) A summons to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Article 21 of the Constitution of India. Further, we have got Article 20 (3), which says that no person accused of any offence shall be compelled to be a witness against himself. Though not it can be termed that examining the person against whom accusation is made as a witness, the police or the other officials who are investigating a case cannot be permitted to compel a person against whom accusation is made to make a statement either inculpatory or exculpatory. It is the duty of the Investigating Agency under whatever cadre it may be to investigate the case and to cull out the truth. The person against whom accusation is made cannot be compelled to make a statement against himself. Furthermore, no other ground is urged as to the dire requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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