Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2024 (12) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2024 (12) TMI 1523 - HC - Customs


In the judgment delivered by the Kerala High Court, presided over by Justice P.V. Kunhikrishnan, the petitioners sought bail due to an apprehension of arrest following a notice issued by Customs officials. The 1st petitioner is the Managing Director and the 2nd petitioner is the Manager of DXBL Traders Private Limited, a company involved in exporting vegetables and importing petroleum products. The petitioners were implicated after Customs officials seized 64 drums of smuggled cigarettes concealed among bitumen drums purchased from A.K. Traders.The petitioners challenged the summons issued under Section 108 of the Customs Act, 1962, which required them to appear before the customs officer. The writ petition against these summonses was dismissed, as noted in Annexure A14, which emphasized that the petitioners "are bound to appear before the customs officer" and could present their defenses there.The court reiterated its stance from the previous judgment, stating that the petitioners must comply with the summons under Section 108 of the Customs Act. Consequently, the court found it improper for the petitioners to seek bail immediately after the dismissal of their writ petition and thus dismissed the bail application.

 

 

 

 

Quick Updates:Latest Updates