2023 (2) TMI 955 - SCH - Customs

Seeking grant of bail - Smuggling - Non Resident Indian - allegation is that on crossing green channel at the airport on 05.10.2022, the officers of the Investigating Agency apprehended him with dutiable goods including watches of admitted foreign origin - HELD THAT - It is pertinent to note that the watches are amongst other goods as specified under Section 123(2) of the Customs Act, 1962. The Petitioner was arrested and was subsequently enlarged on bail. Learned counsel for the petitioner contends that despite the petitioner presenting himself as and when required to do so and full cooperation till date, no show cause notice has been issued. It is further submitted that since the petitioner is desirous of taking statutory route prescribed in the statute for settlement of cases under Section 127(B) of the Customs Act, 1962 but for want of a final show cause notice, he is unable to make an application seeking settlement of the case. Application disposed off with the direction to Respondent No. 2 to issue a final show cause notice to the petitioner within a period of one week from the date of receipt of this order.

Summary

Issues:
1. Petitioner seeking permission for home-cooked food in jail.
2. Additional prayers in IA regarding impugned Section 123 of the Customs Act, 1962 and show cause notice.
3. Allegation against the petitioner for possession of dutiable goods.
4. Delay in issuing show cause notice hindering the petitioner from settling the case under Section 127(B) of the Customs Act, 1962.

Analysis:
1. The petitioner filed a writ petition under Article 32 of the Constitution of India seeking permission to have home-cooked food in jail. The court issued notice and allowed additional service. An interim application (IA) seeking to file additional documents and grounds was granted. The petitioner, a Non-Resident Indian, was apprehended with dutiable goods, including watches of foreign origin, at the airport. Despite cooperation, no show cause notice was issued. The petitioner desired to settle the case under Section 127(B) of the Customs Act, 1962 but awaited the final show cause notice. The court directed Respondent No. 2 to issue the final show cause notice within a week to enable the petitioner to apply for settlement.

2. The IA sought various reliefs related to the impugned Section 123 of the Customs Act, 1962 and a show cause notice compliant with a Delhi High Court order. The court disposed of the IA by directing the issuance of the final show cause notice within a week. The petitioner was given a week to apply for settlement, with the Settlement Commission required to dispose of the application within 2 months in accordance with the law. The court considered the peculiar facts and circumstances of the case before providing these directions.

3. The petitioner was alleged to have crossed the green channel at the airport with dutiable goods, including watches of foreign origin. The watches fell under Section 123(2) of the Customs Act, 1962. The petitioner was arrested but later released on bail. Despite cooperating and presenting himself as required, no show cause notice was issued, hindering the petitioner from settling the case under Section 127(B) of the Customs Act, 1962.

4. The delay in issuing the show cause notice was highlighted as a significant issue preventing the petitioner from utilizing the statutory route for settling the case under Section 127(B) of the Customs Act, 1962. The court's direction to issue the notice promptly aimed to enable the petitioner to proceed with the settlement application within the specified timeline, ensuring timely resolution of the case.