TaxTMI 
TaxTMI 
TaxTMI 
2010 (1) TMI 262
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....export of industrial salt from ICD white field. Its products are classified as chlorides, chloride oxides and product export by the Company is potassium chloride. In April 2009, the respondent drew sample of industrial salt sought to be exported and sent them for testing to geological and metallurgical laboratories and as per the reports it is stated that the product is naturally occurring in inorganic chemical compound and 2 samples identified as potassium chloride of technical grade. In May 2009, the Joint Commissioner had directed to draw samples again and they were sent for test to the Central Revenue Laboratories, Chennai. The petitioners are not aware of the results. They state that the potassium chloride is classified under the head....
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....of anticipatory bail. 5. The learned Central Government Standing Counsel has opposed the petition and submits that the goods covered under consignment are misdeclared for the purpose of exporting the same without obtaining a license from the Central Government and that the export of potassium chloride falling in Chapter sub-heading 3104.20 of customs has restricted by Notification No. 30/2003, dated 28-1-2004 issued by the Directorate General of Foreign Trade from the primary investigation carried out by the respondent. He also state that though the summons were issued on 26-10-2009,4-1-2009, 16-11-2009 and 20-11-2009, the petitioners have not appeared before the authorities and are not co-operating in providing information for concluding ....
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....erned will have to record the statement of the petitioners and thereafter take a decision in the matter- and that there is no reasonable apprehension of arrest for the offence under Section 135 of the Act as the enquiry is not complete. On these grounds, he has sought for dismissal of the petition. 10. Now as could be seen from the provisions of Section 108 of the Act reads thus; "Power to summon persons to give evidence and produce documents: (1) Any Gazetted Officer of customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making in connection with the smuggling of any goods. (2) A summons to produce ....
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....nder Section 135 of the Act for evasion of duty or prohibition. Now as could be seen from the allegations made in the petition, the petitioners state that there are no reasons for the Officer to summon them as they have not committed any offence punish able under Section 135 of the Act and the sample which was taken in the month of April 2009 does not reveal any adulteration and when the petitioners are definite of having not committed any offence, the Officer has issued the summons under Section 108 of the Act for recording their statement. The facts alleged in the petition are not sufficient to apprehend the possibility of arrest of the petitioners as the respondent after recording the statement has to take a decision to know as to whethe....