CBI investigation transfer did not stop statutory duty assessment; modification request rejected and investigation directed to proceed promptly.

Transfer of an investigation to the CBI did not prevent the concerned department from continuing its statutory function of assessing or calculating duty on the goods. The Court also held that filing a modification application did not disable the CBI from proceeding with the investigation. Finding that the agency ought to have acted promptly, the Court directed the CBI to register offences against identified or unknown persons, commence investigation in earnest, and file periodic status reports. The modification application was rejected.

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Issues: Whether the order transferring investigation to the Central Bureau of Investigation required modification or recall, and whether the transfer order prevented the concerned department from performing its statutory duties.

Analysis: The transfer of investigation to the Central Bureau of Investigation was held not to bar the concerned department from discharging any statutory duty to assess or calculate duty on the goods. It was also held that the filing of the modification application did not disable the Central Bureau of Investigation from proceeding with the investigation. The Court further found that the Central Bureau of Investigation ought to have acted promptly and directed it to register offences against identified or unknown persons and commence investigation in right earnest, while also filing status reports periodically.

Conclusion: The application for modification was rejected, and the Central Bureau of Investigation was directed to register offences and proceed with the investigation.

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