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TMI Blog2024 (7) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)(b) of the Customs Act, 1962. 2. In the month of November 2023, Special Investigation and Intelligence Branch (Import) carried out the inspection of alleged mis-declared goods covered under Bill of Entry No.8569554. It transpired that the declared goods under the said consignment were the table, sofa, chair etc., along with industrial constant temperature Oven with standard accessories having assessable value of Rs.16,86,315/- and involving duty of Rs.5,66,247/-. However, a detailed examination under Panchanama dated 5 November 2023, resulted into recovery of 64084 pieces of E- cigarettes along with 8 unbranded bottles (10 ml each) and 113 bottles (60 ml) of "Tokyo brand" liquid refill of e-cigarettes having total market value of Rs.5,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, alleged that, the statements of Prashant B. Nalawade and Manoj Borhade along with the money trail, clearly established that the money paid towards delivery charges in respect of the consignment in question, was from the account of the applicant. In substance, it is the allegation of Respondent No.1 that though the applicant was neither the importer, CHA or IEC holder of the subject consignment, the applicant has an active role in the import of the subject consignment containing prohibited goods i.e. e-cigarettes. 5. Mr. Kantawalla, learned Counsel for the Applicant submitted that the applicant has appeared before the SIIB (Import) on a number of occasions. The statements of the applicants have been recorded. The applicant has, thus, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of confession. The right against self-incrimination is provided for in Article 20(3) of the Constitution. It is a well settled position in view of the Constitution Bench decision in Selvi and Ors. V/s. State of Karnataka (2010) 7 SCC 263 that Article 20(3) enjoys an "exalted status". This provision is an essential safeguard in criminal procedure and is also meant to be a vital safeguard against torture and other coercive methods used by investigating authorities. Therefore, merely because the appellant did not confess, it cannot be said that the appellant was not cooperating with the investigation. However, in case, there is no cooperation on the part of the appellant for the completion of the investigation, it will certainly be open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of indictment against the applicant is that the applicant instead of submitting the documents through M/s. Dinshaw Shipping Agency, which was put on alert list, had imported the prohibited goods through other firms and the co-accused. Prima facie, it appears that the complicity of the applicant is sought to be established primarily on the basis of the statements of the co-accused. Evidently, on the own showing of Respondent No.1, the applicant is neither an importer, nor CHA or ICE in respect of the subject consignment. The money trail is pressed into service as the evidence of the complicity of the applicant. The submission of Mr. Kantawalla that having regard to the value of the goods imported by mis-declaring the goods (Rs.5,64,62,328/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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