9911796707
TMI Blog2025 (4) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... osal at the stage of admission. 2. The present petition filed under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023 assails order dated 16th December, 2024 ["the impugned order"] passed by the ACJM-04, RADC, New Delhi in CT Case No. 12/2023 to the extent it imposes a cost of INR 50,000/- on the Petitioner. The impugned order was passed while allowing an application filed by the Directorate of Revenue Intelligence ["DRI"] under Section 311 of the Code of Criminal Procedure, 1973 ["Cr.P.C."] seeking leave to produce additional documents. The Trial Court allowed this request, but made it conditional upon the imposition of cost. The Petitioner is aggrieved by the tenor and content of the observations recorded in paragraphs No. 18 to 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudication the case and in particular, regarding the input qua thickness of item (i.e. 0.6 mm), subject to payment of cost within one month. The ease with which the application has been moved, the diligence with which the complaint has been initiated after 17 years and despite the untiring efforts of the Department for all the 17 years, have failed to put forth the document which admittedly have been seized by their officers and reluctance with which instead of locating such document, the audacity with which the second application has been moved under Section 311 Cr.P.C. to prove such documents which were uploaded upon computer during the course of the business is deprecated. The lack of vigilance and diligence on the part of the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice issued by the DRI on 29th November, 2005 which culminated in Order-in-Original dated 31st August, 2007 passed by the Office of the Commissioner of Central Excise (Adjudication). Thereafter, an appeal against the said order was preferred before the Customs, Excise, Service Tax Appellate Tribunal ["CESTAT"], which was decided by order dated 12th June, 2017. 3.2. The issue before CESTAT was whether DRI officers had jurisdiction to issue show cause notices under the Customs Act, 1962 ["the Customs Act"]. The Supreme Court in Commissioner of Customs v. Sayed Ali & Another 2011 (265) 17 (S.C.) held that DRI officers were not authorized under Section 2 (34) of the Customs Act. This led to the Customs (Amendment and Validation) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment delivered in Canon India Private Limited, the Commissioner of Customs then filed a Review Petition, however, on 30th March, 2022, the Finance Act, 2022 was passed introducing Section 110AA in the Customs Act to provide DRI officers the jurisdiction to issue show cause notices. Correspondingly, Section 97 of the Finance Act, 2022 also validated actions taken under the Customs Act before the amendment, including the levying of customs duties and actions related to searches, seizures, and arrests. Essentially, this amendment validated all past show-cause notices issued by the DRI. 3.7. In the above background, on 13th May, 2022, this Court set aside the order dated 12th June, 2017 passed by the CESTAT and ordered that direction passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducing documents, especially those that were admittedly in the Department's possession, raises legitimate questions about procedural diligence. The failure to place relevant documents on record in a timely manner, has undoubtedly impeded the progress of proceedings. In this context, the imposition of costs by the Trial Court does not warrant interference. It operates as a measured judicial response to procedural lapses which, while understandable, cannot be left entirely unaddressed. 5. This Court is mindful of the Trial Court's direction to fix responsibility for the delay through an internal inquiry. That concern is not misplaced. However, having regard to the nature of the delay in the present case, as outlined above, it is evident that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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