Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2006 (5) TMI 105

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uits from one Arun Gupta with the express knowledge that Arun Gupta had imported the same without payment of appropriate customs duty. Therefore, according to the learned Counsel for the petitioner, the case that is being set up is under Section 135(1)(b) of the Customs Act, 1962 (hereinafter referred to as 'the Act'). He submitted that the petitioner was first interrogated on 30-3-2006 when the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment dated 5-4-2006 was extracted from him wherein he is said to have admitted that the extent of goods purchased from the said Arun Gupta was 400 MTs of dry fruits. He argued on merits also stating that the petitioner could not be covered under Sections 132 and 135 of the Act. However all these facts have been disputed by Mr. Satish Aggarwal who appears on behalf of the DRI. He submits that the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... therefore, his detention would be of no consequence. In so far as the investigation is concerned, he submitted that the petitioner would be fully ready and willing to cooperate with the investigating agency as and when directed by them. He submitted that the petitioner and his family have been doing the business in dry fruits since over 50 years. The petitioner himself is in the wholesale trade of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es taken into account particularly when it is heinous crime such as rape or murder. In the present case, I find that the petitioner has already been in the judicial custody for over a month and during this period of custody, no question has been put to him, it is apparent that custodial interrogation is no longer necessary. It is also clear that the petitioner has roots in society and is not likel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates