2022 (8) TMI 239 - HC - Customs

Seeking grant of anticipatory bail - illegal import of white sugar from foreign country - payment of custom duty assessed to the tune of Rs.16.17 crores - HELD THAT - On the last date of hearing i.e. 30.05.2022, petitioner Harish Goyal had been directed to pay an amount of Rs.4 crores, which has already been deposited, making total paid amount as Rs.13.56 crores approximately out of total custom duty to the tune of Rs.16.17 crores. Thus, this Court is of the opinion that a substantial amount already stands paid. In these circumstances, this Court in exercise of inherent powers conferred under Section 482 Cr.P.C. accepts the petition on behalf of petitioner - Rajesh Goyal i.e. CRM-M-18759- 2022 and the time afforded by the trial Court for depositing the balance amount out of Rs.16.17 crores is extended upto 30.11.2022. In case, the said amount is not deposited by the said date, the trial Court would be free to pass any order as deemed appropriate in the facts and circumstances of the case. It is made clear that no further application for extension of time shall be entertained by this Court. Having regard to the factual position, regarding deposit of the substantial amount of Rs.13.56 crores approximately, this Court does not deems it to be a case warranting custodial interrogation. The petition filed on behalf of petitioner Harish Goyal i.e. CRM-M-20066-2022 is also accepted and the interim directions issued by this Court vide order dated 30.05.2022 are hereby made absolute subject to the condition that the petitioner shall join investigation as and when called upon to do so and cooperate with the Investigating Officer and shall also abide by the conditions as provided under Section 438 (2) Cr.P.C. Application disposed off.

Summary

Issues:
1. Grant of anticipatory bail under Sections 135(1)(a), 135(1)(b) read with Section 135 (1)(i)(b) of the Customs Act, 1962.
2. Modification of conditions imposed by the trial Court for depositing custom duty assessed to the tune of Rs.16.17 crores.

Issue 1: Grant of Anticipatory Bail
The judgment involves two petitions filed by Harish Goyal and Rajesh Goyal seeking anticipatory bail under Sections 135(1)(a), 135(1)(b) read with Section 135 (1)(i)(b) of the Customs Act, 1962. Both petitioners are Executive Managers of M/s Shakti Api Foods Private Limited. The prosecution alleged that the company diverted imported white sugar meant for processing into liquid glucose and exporting it back into the open market, violating the provisions of the Advance License. The Directorate of Revenue Intelligence imposed a custom duty of Rs.16.17 crores. Rajesh Goyal was arrested following summons for recording statements. He undertook to deposit the balance amount by 06.06.2022 but failed to do so. Harish Goyal also undertook to deposit Rs.4 crores, out of which Rs.13.56 crores were already paid. The Court granted interim bail subject to depositing Rs.2 crores by June 2022 and another Rs.2 crores by July 2022. The Court extended the time for depositing the balance amount to 30.11.2022, warning of consequences if not paid.

Issue 2: Modification of Conditions for Deposit
Rajesh Goyal filed a petition seeking an extension of time to deposit the balance amount after failing to honor his undertaking before the trial Court. The Directorate of Revenue Intelligence opposed the petition, arguing that Rajesh Goyal violated the conditions of interim bail. The Court accepted Rajesh Goyal's petition and extended the time for depositing the balance amount to 30.11.2022. The Court emphasized that no further extension would be entertained. For Harish Goyal, the Court found no need for custodial interrogation due to the substantial amount already paid. The interim directions issued for Harish Goyal were made absolute, subject to cooperating with the Investigating Officer and abiding by specified conditions. Failure to pay the balance amount by 30.11.2022 would allow the Directorate of Revenue Intelligence to move for bail cancellation and take legal actions as necessary.

This judgment by the High Court of Punjab & Haryana addressed the grant of anticipatory bail and modification of conditions for depositing custom duty, emphasizing compliance with undertakings and warning of consequences for non-compliance.