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TMI Blog2023 (8) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the present applicant is just and necessary. If prearrest bail is allowed, it will derail the investigation which is in progress. The aforesaid citation relied upon by the applicant relating to merit of case are not helpful to the applicant at this stage. If the investigation machinery proceeds for arrest of the applicant they will follow the necessary guidelines as held in SATENDER KUMAR ANTIL VERSUS CENTRAL BUREAU OF INVESTIGATION ANR. [ 2022 (8) TMI 152 - SUPREME COURT] . The interrogation with the accused in respect of the alleged offence is necessary for which presence of accused with the investigation machinery is necessary. Thus perusal of the prosecution material at this juncture prima facie it appears that there is mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent assumption is that there is gross over valuation of goods, custody of the applicant is unwarranted. The value of the goods is subject matter of adjudication. The definition of importers include owner and beneficial owner and the person who files the bill of entry and seeking clearance of the goods. On the basis of statement of accused Sagar Shah summons has been issued to the applicant to attend the office of the respondent. The applicant has no connection with the alleged offence. He has been summoned after he has been named by the accused Sagar Shah. With these contentions the applicant has prayed for prearrest bail. 3. The prosecution opposed the application by filing reply vide Exh. 2. The contention of the prosecution is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her material descriptions. It was revealed that IEC remained dormant for over 6 years and the holder suddenly imports the current high value shipment of natural rough diamond from UAE in 2023. Based on further intelligence search of the premises of M/s. Rampuria Exports Pvt. Ltd. was conducted. During search rough diamond weighing 1068.53 cts and rough diamond powder weighing 5000 cts were found and was detained for valuation. Importer M/s. Rampuria Exports Pvt. Lt. contravened the provision of Section 46 of the Customs Act 1962 by fraudulently importing overvalued natural diamond. Declared value of goods is Rs. 19,70,95,683.44/. But valuation by three Panel Member is Rs. 13,29,53,607/4 6. According to the prosecution neither the company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri. Ahmd.) 5. Manishbhai Narshibhai Talaviya V/s. Union of India in 2023-TIOL-523-HC-MUM-GST 6. Satender Kumar Antil V/s. Central Bureau of Investigating (2022 SCC OnLine SC 825) 7. Sanjay Chandra V/s. State CBI IN (2012) 1 SCC 40 8. I have considered the references of judgment made in the application, ratios of the judgment cited in the support of the argument. The points raised by the applicant is with regard to the merit of the allegations. It is a mater of evidence. At this stage it is required to be noted that what are the allegation against the applicant and whether his custodial interrogation is just and necessary. According to the prosecution M/s. Rampuria Exports Pvt. Ltd. filed bill dated 27.04.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se) commission on the total value of the shipment. The prosecution has further stated that the said accused has submitted whatsapp chats / voice messages between him and the applicant. These messages and chats are in regard of shipment. According to the prosecution said Sagar Shah also stated in the statement that he has deal worth 20 million USD with the applicant Dinesh, and the applicant Dinesh wanted to import rough diamond worth of 20 million USD through his company. There is no purchase order or any communication made by him with the suppliers of the goods. Said Sagar Shah also stated that subject goods were imported vide BE 5706893 and same are not belong to his company but they are actually belonging to the applicant. 9. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid citation relied upon by the applicant relating to merit of case are not helpful to the applicant at this stage. If the investigation machinery proceeds for arrest of the applicant they will follow the necessary guidelines as held in Satender Kumar Antil and Arnesh Kumar case. The interrogation with the accused in respect of the alleged offence is necessary for which presence of accused with the investigation machinery is necessary. Thus perusal of the prosecution material at this juncture prima facie it appears that there is mis declaration of the value. The Circumstances on record shows that this is not fit case for anticipatory bail and the custodial interrogation of the applicant is necessary, more especially in light of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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