9911796707
TMI Blog2002 (5) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... en exporting the same to Thailand for the last about eight years. M/s Bash International had filed shipping bill No. 2213 dated 30.3.2000 for export of 1510 packages of Drop Forged Hand Tools (spanners made of non-alloy steel) at Container Freight Station (Overseas Warehousing Corporation Ltd), Ludhiana under DEPB Scheme under Product Group Engineering Code (61) against Sr.No. 87 having DEPB credit rate 17 per cent on the FOB value of export through its CHA M/s Qimati Lal Sharma, Ludhiana. The FOB value of the export goods was ₹ 85,36,743/-. On scrutiny of records of the Custodian, namely, Overseas Warehousing Corporation Ltd., Ludhiana, it was found that cargo meant for export under shipping bill No. 2213 dated 30.3.2000 was received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Export Import Policy of the Government. In this manner, petitioner is stated to have defrauded the Government exchequer by manipulating the export documents in order to avail higher DEPB Credit fraudulently to the tune of ₹ 14,51,246/- (i.e. 17 per cent of FOB value ₹ 85,36,743/-) instead of ₹ 5,73,336/- which was admissible against the goods exported. On the basis of above findings, summons dated 22.4.2002 (Annexure P-1) under Section 108 of the Act was issued by the Superintendent, Anti-Smuggling, Customs Commissioner, Amritsar, whereby the petitioner was informed that an enquiry was being made in regard to smuggling/export of Hand Tools against Shipping Bill No. 2213 dated 30.3.2000 through C.F.S. (OWPL) Ludhiana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the petitioner in order to humiliate and harass him under the threat of prosecution under Section 135 of the Act. At the same time, he admitted that so far, no case has been registered against the petitioner-accused by the Authorities but according to him, in view of the stand taken by the respondents in the detailed written note of arguments filed in the court of Sessions Judge, Amritsar, copy of which is Annexure P-3, there is allegation against the petitioner that he has manipulated the documents in order to show that he had got the goods cleared on 31.3.2002 whereas the goods were factually exported on 5.4.2000 and thus, the apprehension of the petitioner that he would be arrested after his appearance before the Authorities i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1860. 5. A bare examination of provisions of Section 108 of the Act would show that power has been vested in any gazetted officer of custom to summon any person whose attendance he deems necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making in connection with the smuggling of any goods. It is also mentioned therein that the person summoned is bound to attend either in person or by an authorised agent as such officer may direct and all persons so summoned shall be bound to state the truth upon any subject, respecting which they are examined or make statements and produce such documents and other things as may be required. The above provisions further reveal that such inq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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