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TMI Blog2024 (7) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... rates M/s.Dinshaw Shipping Agency, another customs brokerage firm. The gravamen of indictment against the applicant is that the applicant instead of submitting the documents through M/s. Dinshaw Shipping Agency, which was put on alert list, had imported the prohibited goods through other firms and the co-accused. Prima facie, it appears that the complicity of the applicant is sought to be established primarily on the basis of the statements of the co-accused. Evidently, on the own showing of Respondent No.1, the applicant is neither an importer, nor CHA or ICE in respect of the subject consignment. The money trail is pressed into service as the evidence of the complicity of the applicant. The situation which thus obtains is that there is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said consignment were the table, sofa, chair etc., along with industrial constant temperature Oven with standard accessories having assessable value of Rs.16,86,315/- and involving duty of Rs.5,66,247/-. However, a detailed examination under Panchanama dated 5 November 2023, resulted into recovery of 64084 pieces of E- cigarettes along with 8 unbranded bottles (10 ml each) and 113 bottles (60 ml) of Tokyo brand liquid refill of e-cigarettes having total market value of Rs.5,64,62,328/-. Those goods were concealed within the body structure of the industrial constant temperature oven. E-cigarettes are prohibited for import as per the Prohibition of Electronic Cigarette (Production, Manufacture, Import, Export, Transport, Sale, Distribution, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he allegation of Respondent No.1 that though the applicant was neither the importer, CHA or IEC holder of the subject consignment, the applicant has an active role in the import of the subject consignment containing prohibited goods i.e. e-cigarettes. 5. Mr. Kantawalla, learned Counsel for the Applicant submitted that the applicant has appeared before the SIIB (Import) on a number of occasions. The statements of the applicants have been recorded. The applicant has, thus, rendered requisite cooperation in the investigation. Till date, the investigating agency has not succeeded in demonstrating the role of the applicant in the alleged offences. Inviting the attention of the Court to the replies filed before the Court of Session, Mr. Kantawall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted status . This provision is an essential safeguard in criminal procedure and is also meant to be a vital safeguard against torture and other coercive methods used by investigating authorities. Therefore, merely because the appellant did not confess, it cannot be said that the appellant was not cooperating with the investigation. However, in case, there is no cooperation on the part of the appellant for the completion of the investigation, it will certainly be open to the respondent to seek for cancellation of bail. 7. Ms. Punde, learned Special PP for the Respondent No.1, countered the submissions on behalf of the applicant. It was urged that the mere fact that the applicant has appeared before the IO on the scheduled dates or thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant is sought to be established primarily on the basis of the statements of the co-accused. Evidently, on the own showing of Respondent No.1, the applicant is neither an importer, nor CHA or ICE in respect of the subject consignment. The money trail is pressed into service as the evidence of the complicity of the applicant. The submission of Mr. Kantawalla that having regard to the value of the goods imported by mis-declaring the goods (Rs.5,64,62,328/-), credit of the amounts of Rs.40,000/- and Rs.55,000/- to the account of Mr. Manoj Borhade from the account of the applicant does not, by itself, constitutes an incriminating circumstance, appears to carry substance. The element of proportionality requires consideration. 11. In any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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