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TMI Blog2019 (9) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... after filing the proceedings and, therefore, the prayer of the petitioner seeking directions regarding adjudication of the amount of customs duty for compounding the offences is reasonable. The Petitioner shall cooperate in the investigation and shall remain present as and when called by the investigating agency - The Petitioner is, however, permitted to have advocate accompanying him at visible but not audible distance during his interrogation by the officers of Respondent No.1 (investigating agency) and recording of his statement shall be videographed. - WRIT PETITION NO. 3876 OF 2019 - - - Dated:- 14-8-2019 - RANJIT MORE N.J. JAMADAR, JJ. Mr. Sujay Kantawala I/b Mr. Robin Thomas George for petitioner. Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that since the subject case is town seizure, the Adjudicating Authority for the purpose of quantifying and determining the amount of customs duty is the Commissioner (Preventive), and the Authority for compounding the offences is the Chief Commissioner of Customs. The counsel also submitted that directions may be given to the concerned authorities to adjudicate the customs duty and decide the petitioner's application for compounding the offences arraigned against him. 4. Ms. Gonsalves, the learned counsel for the respondent No.1 and Ms. Kantharia, the learned counsel for respondent No.3 strongly oppose the application on the ground that the investigation in the subject case is in progress and, therefore, there is no ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audible distance during his interrogation by the officers of Respondent No.1 (investigating agency) and recording of his statement shall be videographed in terms of the decision of the apex Court in Vijay Sajnani v. Union of India [Cri. M. P. No. 10117 of 2012 in WP (Cri.) No. 29 of 2012] and Rajinder Arora v. Union of India [WP (Civil) No. 389 of 2010 order dated 7 th December 2010]. (2) If necessary, the Directorate of Revenue Intelligence shall issue a Show Cause Notice under section 124 of the Customs Act, 1962 and the adjudicating authority, namely, the Commissioner of Customs (Preventive) shall hear the petitioner and quantify and determine the amount of custom duty/fine and penalty, if any, as expeditiously as possible. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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