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of <h1>Customs Act: High Court quashes arrest notice, directs compliance with summon, deems simultaneous actions unreasonable.</h1> <h3>Keshav Kumar Prop. of M/s Vidhata Overseas Versus Union of India Thru' Revenue Secy. & 2 Others</h3> The High Court quashed the arrest notice issued by the Commissioner of Customs under the Customs Act, 1962, finding the simultaneous issuance of summon ... Issuance of writ in the nature of certiorari for quashing the impugned arrest notice dated 6.12.2016 - Sections 132, 135(a) of the Customs Act, 1962 - Held that: - in the present case summon was issued on 6.12.2016 under Section 108 of the Customs Act, 1962 to the petitioner to appear on the next date i.e. 7th December, 2016 at 11:30 hours and also to produce the documents and records mentioned in the Schedule at Serial No. 1 to 5 - It is very surprising that on the same day i.e. 6.12.2016 the notice of arrest was also issued to the petitioner by the office of Superintendent (SIIB), Customs Commissionerate, Noida. As such, notice of arrest suffers from non-application of mind, and appear to be arbitrary and unreasonable and is, therefore, liable to be quashed. Impugned arrest notice quashed - petition allowed - decided in favor of petitioner. Issues:Challenge to arrest notice under Sections 132, 135(a) of the Customs Act, 1962.Analysis:The petitioner, a sole proprietor of an import and trading firm, challenged an arrest notice issued by the Commissioner of Customs under the Customs Act, 1962. The petitioner had placed an order for mobile accessories for re-export, but due to delays from the foreign purchaser, the goods were not processed further. Despite cooperating with the investigation, the petitioner received an arrest notice along with a summons to produce documents. The petitioner contended that the arrest notice was arbitrary and illegal.The High Court noted that the petitioner had previously been directed to cooperate in the investigation and appear for interrogation. However, on the same day the petitioner was summoned to appear and produce documents, an arrest notice was also issued. The Court found this simultaneous issuance of summon and arrest notice as lacking proper consideration and being unreasonable. Consequently, the Court quashed the arrest notice dated 6.12.2016 issued by the Commissioner of Customs.The Court directed the petitioner to appear before the Customs Department in compliance with the summons/notice dated 6.12.2016. The respondent-Custom Department was granted liberty to proceed further in accordance with the law. The writ petition was allowed with the mentioned directions without any order as to costs.
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