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2024 (2) TMI 1274

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..... ct 1962. II. Issue a writ, order or direction in the nature of mandamus directing the respondents for expeditious disposal of enquiry pertaining to the Seizurer of Betel Nuts, pending since May 2023 preferably within a stipulated time period." 3. Learned counsel for the Union of India has raised preliminary objection regarding maintainability of the writ petition and submitted that the Senior Intelligence Officer, Directorate of Revenue Intelligence, NRU, Noida has issued summons under Section 108 of the Customs Act, 1962 to the petitioner, who is proprietor of Money-way Trading. The authority concerned wants to interrogate the petitioner in regard to the alleged evasion of excise duty and upon receipt of the summons, the petitioner appr .....

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..... or pre-arrest protection under Article 226 of Constitution of India, yet it was held that such power should be exercised sparingly. He has also placed reliance upon the judgement and order dated 17.07.2023 passed in Criminal Appeal Nos.___ of 2023, arising out of SLP (Crl.) No. 4212-4213 of 2019 (The State of Gujarat Etc. Vs. Choodamani Parmeshwaran Iyer & Anr. etc.), wherein Hon'ble Apex Court has allowed the criminal appeal preferred by the State of Gujarat etc. and set aside the common order passed by the Gujarat High Court dated 24.12.2018 on the ground that if the respondents fail to appear, then it shall be open for the authority concerned to proceed further in accordance with law. He submits that at this stage the writ petition i .....

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..... in WP (Cri) No. 76 of 2011 is also disposed of accordingly. Consequently, as in the case of offences under the Central Excise Act, 1944, it is held that offences under Section 135 of the Customs Act, 1962, are bailable and if the person arrested offers bail, he shall be released on bail in accordance with the provisions of sub-section (3) of Section 104 of the Customs Act, 1962, if not wanted in connection with any other offence." 6. He has also placed reliance upon the judgment and order dated 27.09.2019 passed by the Division Bench of Hon'ble High Court of Judicature at Bombay in Writ Petition No.4779 of 2019 (Imran Latif Shirgawkar Vs. Director of Revenue Intelligence and others). He has also placed reliance upon the judgement and o .....

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