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TMI Blog2024 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... be destined at Custom Office, Tughlabad. Prima facie the action initiated by Customs is based on probability, as in the reply itself it is stated that, it appears that, the applicant is involved in smuggling of Arecanuts. In such circumstances, more particularly when the goods are already seized and are in possession of respondents, there is no need of custodial interrogation. The applicant can be directed to cooperate with the respondent and visit their office in presence of his advocate at a visible distance and not at audible distance, as laid down by the Hon ble Parent High Court in case of Manishbhai Nareshbhai Saini. In the event of arrest, the applicant/ accused Vimal Kumar be released on bail of Rs.25,000/- - Applicant/accused to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. He is ready to co-operate with the respondent agency. He relies upon decision of the Hon ble Apex Court in the case of Satendra Kumar Antil Vs. CBI and Arnesh Kumar Vs. State of Bhiar. Further he relies upon Paramveer Singh Saini Vs. Baljeet Singh and others and on the decision of Hon ble Parent High Court in the case of Manishbhai Nareshbhai Talaviya Vs. Union of India. Applicant prays for grant of anticipatory bail. 5] Applicant has placed on record his Import-Export Code, Sales Contract, commercial invoice, bill of lading, letters and the summons issued u/sec.108 of Customs Act. 6] In response to the notice, SIIB(I)JNCH appeared and filed reply at Exh.6. It is submitted that, SIIB(I) is engaged in developing intelligence and investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se reasons anticipatory bail is opposed. 8] Ld.Advocate for the applicant pointed out the commercial invoice, bill of lading and other documents and vehemently submitted that, the action initiated by the respondent is premature, as there was no bill of entry. Further Ld.Advocate submitted that, section 2 (23) of The Customs Act, 1962 defines import . Similarly the definition of imported goods and importer , is brought to my notice. Section 46 of the Act is also relied by Ld. Advocate and he emphasised on the fact of filing of bill of entry. He placed reliance on the decision of the Hon ble Apex Court in the case of Garden Silk Mills Ltd. Vs. Union of India and others (1999) 8 SCC 744. 9] As per Customs Act, 1962 import means bringing into I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were claimed. Prima facie I find that, action of the Customs Authority, is premature as there was no filing of bill of entry, so as to term the goods to be mis-declared. 13] Ld.Adv.for the applicant also placed reliance on the decision of M/s. RS Impex Vs. CC New Delhi order No.C/A/ 5611/2017-CU (DB). In this decision the term importer, the provision of section 46 of the Act, is discussed. Further as the appellant therein did not attempt to clear the goods, it was laid down that, there was no sufficient evidence to bring in penal consequences under section 112. 14] Again coming back to the present facts of the case, it is a fact that, Arecanuts worth Rs.5 Croer and more were found in the containers which were intercepted. But the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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