TaxTMI 
TaxTMI 
2017 (1) TMI 1271
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....NTRAL BOARD OF EXCISE AND CUSTOMS FOR THE RESPONDENT : ADV. SRI.V.RENJITH SHANKAR ADV. SRI.SHIJU ABRAHAM VERGHIS, SENIOR GOVERNMENT PLEADER SRI.V.TEKCHAND JUDGMENT Mohan M.Shantanagoudar, C.J. Judgment dated 24.02.2016 passed in W.P.(C) No.7108 of 2016 is called in question in these two appeals. W.A No.1668 of 2016 is filed by the Inspector of Customs whereas W.A No.2227 of 2016, by Mr.Shaja....
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....pellant in W.A No.2227 of 2016 and Mr.Abdul Kareem T.K. Investigating officers have prima facie found that these two persons have actively aided and abetted Mr.Abdul Jamal in the smuggling operation relating to cigarettes. In view of the same, investigation is proceeded with against Mr.Shajahan Thayyil also. During the course of investigation, summonses were issued to Mr.Shajahan Thayyil seeking h....
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.... the fact remains that subsequent thereto he had not appeared. 3. While issuing notice in W.A No.1668 of 2016, this Court stayed the operation of the order passed by the learned Single Judge. Review petition was filed by the investigating officer as R.P No.239 of 2016 in W.P.(C) No.7108 of 2016, which came to be disposed of on 08.04.2016 by reviewing the earlier order only to an extent of the obs....
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....ced against him. He submits that if the investigating officer will not harass him, he will appear before the investigating officer and co-operate with investigation. 5. Learned advocate appearing on behalf of the investigating officer, however, submits that the provisions of Section 104 (4) of Customs Act make it clear that the offence in question is non-cognizable; and hence the officer of the c....