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TMI Blog2024 (6) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent - DRI. 3. The case against the Applicants is reflected in the affidavit-in-reply filed by the Deputy Director working with Directorate of Revenue Intelligence, Surat. It is admitted by the learned counsel for the Applicants that they are not raising the jurisdictional issue and the Sessions Court in Mumbai and the High Court of Bombay have jurisdiction to entertain the Anticipatory Bail Applications. Learned counsel for the investigating agency, on instructions, also states that after the investigation, the complaint would be filed in the Court of Metropolitan Magistrate, Mumbai by the Airport Customs Commissionerate. 4. The Applicants are the Partners of M/s. Diavon Fine Jewels L.L.P. (hereinafter referred to as the 'Applicants' firm' having their registered office at 701, the Capital, G Block, Bandra Kurla Complex, Bandra (East), Mumbai. The matter pertains to the import of gold which was permitted under Notification No. 18/2015-Customs issued by the Ministry of Finance, Government of India on 1.4.2015 in exercise of the powers conferred under Section 25 (1) of the Customs Act, 1962. It was felt necessary to exempt certain material imported into India against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs of January to March, 2023. The statements of some persons from those entities were recorded. According to them, they had not purchased any imported gold bars but they had purchased some local / standard gold bars from the Applicants' firm. According to the Respondents, the Applicants have evaded the customs duty of more than Rs. 3.38 Crores on the imported duty free gold valued at more than Rs. 18.35 Crores. Hence they have committed the offence under Section 135 (1) (i) (A) and 135 (1) (i) (B) of the Customs Act, 1962. 5. Learned counsel for the Applicants made the following submissions : i. The Applicants have not committed any offence. The inquiry is premature. The concerned authority has given the extension on 1.5.2023 mentioning that the export obligation period has been extended from 4.5.2024 to 4.11.2024. ii. Learned counsel relied on a copy of that authorization which is annexed at Exhibit-A to this Application. Based on this extension, the learned counsel submitted that the Applicants have time till 4.11.2024 to export the processed gold. Therefore, there was no necessity to take steps against the present Applicants. iii. The entire action of the investigating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xxxxx xxxxx" "111. Confiscation of improperly imported goods, etc. -- The following goods brought from a place outside India shall be liable to confiscation:-- (a) xxxx (b) xxxx xxxx xxxx (o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer;" 7. Learned counsel for the investigating agency submitted that the offences against the Applicants are cognizable and nonbailable as per Section 104 (6) of the Customs Act as the evasion of duty exceeds Rs. 50 Lakhs. He submitted that the aforementioned notification No. 1 8/2015-Customs referred to hereinabove lays down that the authorization shall not be transferred and the same material shall not be transferred or sold. He submitted that the public notice is given on 10.5.2018 by the Ministry of Commerce and Industry in exercise of powers conferred under paragraph No. 4.03 of the Foreign Trade Policy 2015-2020 making special reference to the precious metal, gold/ silver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re any day falling between this period. It is not the case of the Applicants that they had imported any gold after 25.1.2023. Therefore, this extended period for export would not be of much relevance in the present facts of the case. 13. As rightly submitted by learned counsel for the investigating agency, the Applicants had 120 days to export the processed gold from the date of last consignment i.e. 25.1.2023. This was not done in the present case and, therefore, the Applicants were liable to pay the duty. Thus, at this stage, there is sufficient force in the submission of learned counsel for the investigating agency that there is evasion of duty of the amount, mentioned hereinabove. 14. As far as the merits of the matter is concerned, there are statements recorded of a few witnesses and the statements recorded of the Applicants themselves. One Dushyant Ashok Soni was concerned with D.B. Gold He has stated that the Applicants had never given him any gold for processing work. On the day of search i.e. on 12.6.2023 the Applicant Hemang had telephonically instructed him not to go to the office premises of D.B. Gold. This witness denies of having received any part of the gold i.e. a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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