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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 ..... ter, New Delhi against F. No. DRI / HQCI / A-Cell / 50D / Enq-13 (Int-12) / 2022 /1003; (c) Grant cost of the petition; and (d) Pass such and other further orders as may deem fit and necessary in the facts and circumstances of the present case." 2. The petitioner is aggrieved by the various summons which have been issued by the respondents in the course of their investigation which was being carried out in respect of a firm named M/s Shri Mahadev Ji Exports. Ms. Manish learned counsel representing the petitioner assails the investigation and submits that once the petitioner had been arrested by virtue of the powers conferred upon the respondents in terms of Section 104 of the Customs Act, 1962 [the Act], he was liable to be viewed as an accused and consequently, no further summons could have been issued. It was further submitted that the entire investigation itself related to Mahadev Ji Exports and enquiry and investigation of which has already concluded and consequently the issuance of successive summons against the petitioner is violative of the provisions of the Act. 3. Ms. Manish has also drawn our attention to the detention order dated 03 January 2023 which has come to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove an application for cancellation of bail before the District and Sessions Judge, New Delhi. Our attention was also drawn to an order of 14 September 2023 passed in those proceedings when proceedings on the said application are stated to have been adjourned on the basis of the assertion of learned counsel representing the petitioner here that the matter was pending before this High Court. 7. Having noticed the rival submissions which were addressed, we, at the outset, note that the petitioner seeks the issuance of a writ of certiorari for setting aside the investigation itself. It is well settled that investigation should not be interfered with except in grave and special circumstances and where it would be manifest that no offence had been committed. Bearing in mind the material which stands placed on the record, we find ourselves unable to sustain that relief as is claimed. It is by now well settled that High Courts in exercise of either their inherent powers under Section 482 of the Code of Criminal Procedure, 1973 or their constitutional power flowing from Article 226 of the Constitution would interfere with an ongoing investigation or thwart it only in rare and exceptional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, 1962 wherein he, inter-alia stated that: (a) He had opened a proprietorship firm M/s Shri Mahadev Ji Exports (IEC- CPTPG4273F) in his name in the year 2018. He imported Cold Rolled Stainless Steel Coil from China and supplied the same to different buyers in India. His father Shri Vijay Goel i.e. you and he himself were looking after imports in M/s Shri Mahadev Ji Exports. He submitted that apart from the said firm there was one more proprietorship firm M/s Goel Exim in the name of his mother Ms. Nisha Goel; that in M/s Goel Exim, his father Shri Vijay Goel i.e. you used to import Cold Rolled Stainless Steel Coil from China and supply the same to different buyers in India; that all the work related to import, sale and purchase in M/s Goel Exim was being looked after by his father Shri Vijay Goel i.e. you; that the suppliers of M/s Goel Exim were Crown Steel Company Limited, Foshan Ambocy Stainless Steel, Foshan Jia Wei Import and Export, Hongkong Winner Steel Co Limited etc. and suppliers of M/s Shri Mahadev Ji Exports were Aofeng Metal Material Co. Ltd, Crown Steel Company Limited, Foshan Jia Wei Import and Export etc; that all the negotiations related to import of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) M/s Shree International, (v) M/s Ganesh steel (vi) M/s Vinayak Steels xxxx xxxx xxxx x. Voluntary statement dated 17.11.2022 of Shri Vijay Goel i.e. you were recorded under Section 108 of Customs Act, 1962 wherein you accepted that your statement dated 16.11.2022 was true and correct; that you started firm M/s Shri Siddhi Vinayak Exports in the year 2011-12 for the purpose of import of utensils and leather products; that your wife (Smt. Nisha Goel) and you yourself were directors in M/s Siddhi Vinayak Exports; that in the year 2012-13, DRI, Kolkata booked a case for mis-declaration made in the aforementioned firm for which Adjudicating authority had imposed a penalty of Rs. 75 Lakh on you and your wife which had been still pending to be paid by both of them; that you further submitted that SIIB, Chennai Customs had also booked a case against M/s Mahadev Ji Exports wherein SIIB, Preventive Commissionerate Chennai-3 had demanded duty for fraudulently availing exemption under Serial No. 967(1) Notification No. 046/2011 dated 01.06.2011 on import of Cold Rolled Stainless Steel Coil J-3 (Stock lot) by M/s Shri Mahadev Ji Export for which you had paid duty of Rs. 74,00,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote (currency). You accepted that the differential amount of undervaluation was adjusted by way of advance payment to supplier and cash payment by you; that all activities related to imports of the firms were controlled by you and your son Pranshu Goel. xxxx xxxx xxxx xii. Voluntary statement dated 17.11.2022 of Shri Pranshu Goel, Proprietor of M/s Shri Mahadev Ji Exports was recorded wherein he, inter-alia, stated that the facts of his statement dated 16.11.2022 were true and correct. He agreed with the facts of the statement dated 16.11.2022 of Shri Vijay Goel i.e. you. He accepted that he and his father Shri Vijay Goel i.e. you had been looking after the import 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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