9911796707
TMI Blog2022 (11) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... to stamp duty, as provided in Section 59 (1) (b) of the Custom Act was submitted by the importer company; that the goods were taken out for being transported to another warehouse at Raigarh after requisite documentation; that the allegation is that instead of transporting the goods to Raigarh, the goods were transported to Delhi from where the same have been recovered; that the bond executed by the importer still continues to remain in force as provided under Section 59 (4) of the Customs Act; and the customs duty payable by the company stands secured by the bond executed by the importer company and till date, a notice demanding Customs duty has not been issued to the importer. Let the applicant Mohammad Jahas be released on bail, under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Mumbai to transfer the goods to Customs Bonded (Public) Warehouse in District Raigarh under Section 29 of the Customs Act, 1962, which request was allowed and the goods were transported on 10.06.2022. As an employee of the importer firm, the applicant attended the clearance and transfer of goods from M/s Transworld Terminal Dadri Pvt. Ltd., Dadri, Gautam Budh Nagar. 4. It is alleged that after transfer, the goods did not reach Customs Bonded (Public) Warehouse and the same were clandestinely removed from the Bonded Warehouse to Domestic Tariff Area. On 27.06.2022, M/s Transworld Terminal was sent a letter informing that the consignment was not received at the destined place and an investigation was initiated and the statement of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt person, he has been falsely implicated in the case, he is having no previous criminal history and he is in jail since 03.08.2022. It has also been stated in the affidavit that there is no possibility of the applicant tampering with any evidence and in such circumstances, the applicant is entitled for bail. It is also stated in the affidavit that the applicant will not misuse the liberty of bail and he will fully cooperate in the investigation. 7. The complaint seeks prosecution of the applicant and his punishment under Sections 135(1)(a) and 135(1)(b) of the Customs Act, which provide as follows: 135. Evasion of duty or prohibitions- (1) Without prejudice to any action that may be taken under this Act, if any person- (a) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mproperly exported, etc. and the same is not relevant in the present case. 10. Sri Anup Trivedi, the learned Senior Advocate appearing for the applicant, has submitted that the applicant was merely an employee of the importer firm which had stored the goods in the warehouse and the firm had executed the requisite bond for payment of three times the customs duty payable. He has submitted that as the importer has already executed the bond referred in Section 59 (1), the liability of payment of customs duty stands secured. 11. What prima facie appears from the statements made in the complaint itself is that the goods were imported by the firm in accordance with the prescribed procedure and the same were stored in a warehouse after prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iners not by the importer M/s Saaz Tradings but by Fabking Solutions Pvt. Ltd., to Delhi and he has stated that the fare was also paid by the aforesaid company through IMPS or RTGS. 15. Sri Jitendra Kumar, the learned counsel for the respondent Union of India has opposed the prayer for grant of bail to the applicant. However, he could not dispute the aforesaid aspects of the matter, which are apparent from the record available at this stage. 16. Having considered the aforesaid facts and circumstances of the case, what prima facie appears at this stage is that certain goods were imported by M/s Saaz Tradings and the goods were stored at a warehouse at Dadri; that the bond for a sum equal to three times to stamp duty, as provided in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
