9911796707
TMI Blog2024 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 was issued, copy of bill of lading is issued by Shipping Line dated 28/05/2024. The applicant realised that, the supplier had sent wrong goods, E-mails were addressed and there was apology for mistake. It is submitted that, respondent the Special Intelligence Officer, JNPT, Nhavasheva started investigation, though there was no bill of entry and the goods landed at JNPT were meant for ICD Tughlakabad. It is submitted that, as there was no bill of entry, there was no declaration. The respondent denied the goods and summons came to be issued to one Mr.Taranjeet Rathod. 4] It is submitted that, it appears that since scanning of containers by the Customs Officers, some suspicious items were detected, the goods are detained at JNPT Port. Appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Arecanuts which are seized is Rs.5,70,66,201/-. 7] Further it is submitted that, summons were issued to various persons including the applicant. Accordingly statement of Mr.Yugbodh, G-card holder was recorded, who stated that he made the applicant and they had cleared Bitumen for M/s. Petrolube Industries. Similarly statement of Taranjeet Rathore was recorded and he stated that, he had worked for the applicant for three bills of entry for Bitumen. Similar is the statement of Kirit Shah. It is submitted that, during search at the office and residence premises of the applicant he was not found, his cell phone was switched off. The premises is used for shell companies/fake entities for smuggling. It is submitted that, there appears to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Union of India, dealt with a situation as to when the dutiable event will occur. Hon'ble Apex Court laid down a law that, "dutiable event is the reaching of the goods at custom barriers and the filing of bill of entry for home consumption." 11] Thus, filing of bill of entry is the crucial aspect. The goods may reach the custom barriers but to complete the act, filing of bill of entry, is the important aspect. 12] In light of aforesaid statutory provision and the law laid down by the Hon'ble Apex Court, if the facts of the present matter are considered, then admittedly, there was no bill of entry filed. The documentary evidence and even the reply of the respondent makes it clear that, the goods imported were to be destined at Tughlabad. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as laid down by the Hon'ble Parent High Court in case of Manishbhai Nareshbhai Saini. With these observations I pass following order. ORDER 1] Application is allowed. 2] In the event of arrest, the applicant/ accused Vimal Kumar in F No.INV-51/ 2024-25/ F-Cell/SIIB(I)/JNCH be released on bail of Rs.25,000/-. 3] Applicant/accused to attend the office of Customs on every second and fourth Monday of the month from 10.00 a.m. to 01.00 p.m. for two months from today and thereafter, as and when called by the Customs Authority. 4] The applicant/accused shall co-operate with investigation officer and submit all documents. 5] The applicants/accused shall not directly or indirectly induce or threat the prosecution witnesses and evidence. 6] I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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