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TMI Blog2023 (9) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... utilised in aid of the enquiry or investigation which may be ongoing. The respondents upon forming the requisite opinion of the presence of a party being required in the course of investigation or inquiry are duly empowered by the statute to summon persons who may then be asked to participate in the inquiry that is pending. Detention order passed against the father of the petitioner - HELD THAT:- The learned counsel completely fails to appreciate that the aforesaid detention order has come to be passed by virtue of the provisions made in Section 3 of the COFEPOSA. Section 3 is a preventive measure which is adopted in terms of the provisions contained in COFEPOSA and is designed to ensure that a person against whom requisite belief or opinion has been formed and who is habitually engaged in the commission of offences is restrained from proceeding in violation of the law. This is also evident from the following satisfaction which has come to be recorded by the competent authorities and stands so reflected in the order of detention. It is observed that while certain questions of law do appear to have been framed for further consideration, there is no restraint in the interregn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Section 3(1) of the Conservation of Foreign Exchange Prevention of Smuggling Activities Act, 1974 [COFEPOSA]. Taking us through the various recitals of fact appearing in the said order, it was her submission that the same would also be indicative of the investigation having concluded and consequently there existed no justification for the issuance of summons or the adoption of coercive measures against the petitioner. 4. She also drew our attention to an order of the Supreme Court dated 04 July 2023 passed in The Senior Intelligence Officer v. Sanjay Agarwal [S.L.P (Crl.) No. 4821/2023] in which the following questions of law came to be framed for consideration: - i. Whether a DRI Officer is a proper officer for the purposes of Section 28 of the Customs Act, 1962? ii. Whether the summons issued by the DRI officer to the respondent under Section 108 of the Customs Act, 1962 could be said to be without jurisdiction? iii. Whether the Customs/DRI officers are police officers and, therefore, are required to register FIR in respect of an offence under Sections 133 to 135 respectively of the Customs Act, 1962? iv. Whether the provisions of Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat no offense at all appears to have been committed. The allegations in the petition and the material placed for our consideration fails to meet the tests propounded in this respect and noticed above. 8. The submission of Ms. Manish that since the petitioner had been arrested, he is liable to be treated as an accused must meet a similar fate for the following reasons. As would be manifest from Section 104, an officer of Customs is empowered to arrest a person upon forming the requisite opinion that he or she had committed an offence punishable under Section 132, 133, 135, 135A or 136 of the Act. The formation of an opinion of the commission of an offence would not be liable to be viewed as the persons so arrested being viewed as an accused. The word accused , as is well settled has a definite connotation in law and refers to a person against whom either cognizance has been taken or a chargesheet has come to be filed. Neither of those situations obtain insofar as the petitioner is concerned. 9. We further are of the opinion that the power to arrest stands conferred upon the respondents to be utilised in aid of the enquiry or investigation which may be ongoing. The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il in his firm M/s Mahadev Ji Exports and in his mother's firm M/s Goel Exim, was being looked after by his father Shri Vijay Goel i.e. you; that he interacted with some persons of above mentioned suppliers of China. xxxx xxxx xxxx (d) Shri Pranshu Goel submitted that he had gone through the printout of his WhatsApp chat with Shyam Ji A73, Manish Ji, Chandan Mukesh Ji Dalmia and Sunny China. He read over his WhatsApp chat with Shyam Ji A73 Manish Ji, Chandan Mukesh Ji Dalmia and Sunny China and put his dated signatures containing page 1 to 89. Then he stated that Shri Shyam Ji and Shri Manish Ji was brothers and his customers i.e. local buyer and they made payment against purchase and collected cash from Shri Pranshu Goel (page 1-8); that Chandan Mukesh Ji Dalmia was his customer and as directed by his father Shri Vijay Goel i.e. you, he prepared local sale invoice for M/s Star India and M/s Dalmia Steel and raise token number mentioned in 2 rupee note for cash collection; that Sunny China was foreign supplier of goods for import in India; that in the said chat he was talking to Sunny China for supply of goods and its payment. He also stated that for higher value, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00,000/- for the said firm: (a) You stated that owner of M/s Vinayak Steel was of your younger brother Shri Ajay Goel; that all documents related to the import of Cold Rolled Stainless Steel Grade- J3 in M/s Vinayak Steel was provided to CHA, M/s Balaji Logistics by you or your son Shri Pranshu Goel; that all the import related work in M/s Vinayak Steel was looked after by you. You accepted the facts of voluntary statement dated 16.11.2022 of your CHA Shri Jitendra Kumar, Proprietor M/s Balaji Logistics. You agreed that you engaged CHA M/s Balaji Logistics for clearance in the following firms: (i) M/s Goel Exim (ii) M/s Shri Mahadev Ji Exports (iii) M/s Maha Shakti Exim. (iv). M/s Shree International (v) M/s Ganesh Steel (vi) M/s Vinayak Steel You also agreed that all the import related documents of Cold Rolled Stainless Steel J-3 Grade were sent to email of CHA [email protected] for clearance of the said goods by your son Shri Pranshu Goel. You further agreed that availing SAPTA benefit by the above said firms were wrong. (b) You i.e. Shri Vijay Goel provided the details of IEC and Bank account details of your following fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port related work of M/s Shri Mahadev Ji Exports, M/s Goel Exim, M/s Shree International, M/s Ganesh Steel, M/s Mahashakti Exim and M/s Vinayak Steel; that he used to provide vehicle details to Shri Jitender Kumar CHA for delivery of goods after import in respect of above said firms. His WhatsApp Chat with Chandan Mukesh Ji Dalmial at page 11 of his submission there was a term 10 Kgs Mangolpuri cash ke liye note de do means that token number i.e. serial number of two-rupee note has to be given to party as instructed by his father for cash. xxxx xxxx xxxx 5. In view of the facts and circumstances explained above, I have no hesitation in concluding that you i.e. Shri Vijay Goel played a vital role in evasion of customs duty by resorting to gross undervaluation and misclassification of imported goods. Investigations conducted by the DRI, New Delhi clearly establish your continued propensity and inclination to indulge in act of smuggling in a planned manner to the detriment of the economic security of the country and that unless prevented, you i.e. Shri Vijay Goel may continue to do so. Further, considering the nature and gravity of offence in an organized manner in which y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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