Ongoing investigation summons and search measures upheld where the subject failed to cooperate with attendance requirements

In an ongoing import undervaluation investigation, the Delhi HC declined to quash the search, seizure and summons issued by the Directorate of Revenue Intelligence. The Court treated the petitioner's repeated non-compliance with summons and the stated initiation of proceedings under Section 174 CrPC for wilful disobedience as reasons to refuse interference at the investigative stage. It held that where the investigation is continuing and attendance is required, the subject must cooperate and assist the inquiry. The challenge to the investigative measures was therefore rejected.

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Issues: Whether the search and seizure conducted by the Directorate of Revenue Intelligence and the summons issued during the ongoing investigation were liable to be quashed.

Analysis: The writ petition arose out of an investigation into alleged undervaluation of imported goods. The petitioner had avoided several summons issued for recording attendance in the course of investigation, and proceedings under Section 174 of the Code of Criminal Procedure, 1973 were also stated to have been initiated for wilful disobedience. In these circumstances, the Court held that it would not interfere with the investigative steps, particularly when the investigation was ongoing and the petitioner was required to cooperate and attend the summons.

Conclusion: The search and seizure dated 12 June 2018 and the impugned summons were not quashed; the writ petition failed.

Final Conclusion: The challenge to the investigative measures was rejected, and the petitioner was required to cooperate with the investigation in accordance with law.

Ratio Decidendi: Courts will not quash search, seizure, or summons issued in aid of an ongoing investigation when the person concerned has not cooperated and the investigative process requires attendance and assistance.

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