2020 (7) TMI 388 - HC - Customs

Permission to record the statements under Section 108 of the Customs Act, 1962 - HELD THAT - The prayer sought in the writ petition in general no longer subsists. In view of interim order dated 16.06.2020 of the Hon'ble High Court of Delhi Petitioners are in detention in Thiruvananthapuram Jail. After the period of quarantine the respondents are directed to expedite the recording of the statement under Section 108 and issue regarding show cause notice under Section 124 of the Customs Act be expedited. Petition disposed off.

Summary

Issues:
1. Petition seeking permission to record statements under Section 108 of the Customs Act, 1962 by video conferencing due to Covid-19.
2. Interim measures taken by the High Court of Delhi regarding detention in Kerala.
3. Submission by Directorate of Revenue Intelligence (DRI) Officer on the petitioners' quarantine and statement recording process.
4. Prayer for expediting the recording of statements and issuance of show cause notices.
5. Disposal of the writ petition based on the interim order and directions for expediting the statement recording and show cause notice issuance.

Analysis:
1. The petitioners, residents of Kerala, sought permission to record their statements under Section 108 of the Customs Act, 1962 by video conferencing due to the Covid-19 situation. They requested a writ of mandamus or appropriate orders for this purpose, temporarily waiving their physical presence until the Covid-19 situation improves. The High Court noted the petition but based on subsequent developments, the prayer was deemed no longer necessary.

2. During the hearing, it was revealed that a related matter regarding detention in Kerala was filed in the High Court of Delhi. The petitioners were permitted to surrender before the Deputy General of Police in Thiruvananthapuram as an interim measure. The petitioners complied with this order by surrendering, leading to their detention in Thiruvananthapuram Jail.

3. The Directorate of Revenue Intelligence (DRI) Officer confirmed the petitioners' quarantine in Thiruvananthapuram Jail and stated that the statements would be recorded by DRI officials from Mumbai after the quarantine period. The DRI Officer indicated that there was no cause of action remaining due to the detention and the planned statement recording process.

4. The petitioners' counsel requested the court to expedite the recording of statements and the issuance of show cause notices. In response, the court directed the respondents to accelerate the process of recording the statements under Section 108 and issuing show cause notices under Section 124 of the Customs Act.

5. After considering the arguments and reviewing the case, the court concluded that the prayer in the writ petition was no longer relevant due to the interim order from the High Court of Delhi leading to the petitioners' detention in Thiruvananthapuram Jail. The court disposed of the writ petition with the observation that the respondents should expedite the recording of statements and the issuance of show cause notices as directed.