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2024 (12) TMI 1523

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..... THAT:- This Court clearly stated in Annexure A14 judgment that, the petitioners are bound to appear before the Customs Officers based on summons. After the dismissal of W.P(Crl).No.1307/2024 on 02.12.2024 this bail application is filed on the same day. It is opined that, when a notice is issued under Section 108 of the Customs Act, the petitioners are bound to appear before the Customs Officials. .....

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..... 2. The 1st petitioner is the Managing Director of DXBL Traders Private Limited. Annexure A1 is the GST Registration of the company. The 2nd petitioner is working as the Manager of DXBL Traders Private Limited. It is submitted that DXBL is engaged in the business of export of vegetables and import of Petroleum products. 3. It is the case of the petitioners that the 1st petitioner purchased 112 dr .....

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..... summonses revealed that the enquiry against petitioners is in connection with the seized smuggled cigarettes concealed in the consignment covered under Bill of Entry No.6723196 dated 17-11-2024. The petitioners challenged these notices before this Court by filing a writ petition. This writ petition was dismissed, as evidenced by Annexure A14 judgment. It will be better to extract the Annexure A14 .....

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..... hat, when a notice is issued under Section 108 of the Customs Act, the petitioners are bound to appear before the Customs Officials. After approaching this Court by filing a Writ Petition challenging the notice issued under Section 108 of the Customs Act, which is not entertained by this Court, it is not proper on the part of the petitioners to approach this Court with a bail application. This Cou .....

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