TaxTMI 
TaxTMI 
2019 (4) TMI 1921
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2019 passed by a Learned Single Judge of this Court in the writ application (W.P. 7489 (W) of 2019 Rujira Naroola v. Union of India & Ors.) [2020 (373) E.L.T. 42 (Cal.)]. 2. The facts of this case are like those in a thrilling novel. 3. The appellant arrived in Netaji Subhas Chandra Bose International Airport, Kolkata in the intervening night between 15th March, 2019 and 16th March, 2019 by a Thai Airways Flight. She is a Thai national and holds an Overseas Citizen of India card. She says she "permanently" resides in a premises on Harish Mukherjee Road in this City. 4. The Custom authorities became suspicious of her and had wanted to check her baggage. 5. According to them she resented this. 6. Her baggage was....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... report. The Learned Judge on that day itself granted the permission. 13. Then came into the impugned summons dated 26th March, 2019 issued by the Customs authorities in exercise of their powers under Section 108 of the Customs Act, 1962. It was issued by a Joint Commissioner of Customs. 14. The summons was to the following effect : "Sub : Issuance of Summons under Section 108 of the Customs Act, 1962. I have been directed to issue summons to you under Section 108 of the Customs Act, 1962, to appear before the Additional/Joint Commissioner of Customs on 8th April, 2019 at 12.00 hours at the office chamber of the Additional Commissioner of Customs (Airport & Admin.), Custom House, 15/1, Stand Road, Kolkata in person, in conne....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ection 108 could not have been issued. The power is with the police under the Code of Criminal Procedure. Learned Additional Solicitor General appearing for the Customs authorities showed us Sections 4 and 5 of the Code of Criminal Procedure and argued that if those provisions were applied, the Customs authorities could exercise the power of investigation. 20. He added that the use of the phrase "in connection to the offence" suggested that the summons could cover any alleged contravention, violation, action, etc. under the Customs Act, 1962. 21. It was wide enough to cover the contravention of smuggling of gold and other contraventions of the Customs Act, 1962. 22. Mr. Chowdhury, Learned Senior Advocate for the appellant ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce under Section 133 of the Customs Act, 1962. 28. In our opinion, a substantial question of law is raised. 29. We do not find that any reason has have been given by the Learned Single Judge while passing an interim order. The interim order has been made after narrating the submissions of Learned Counsel for the parties. 30. This question of law has to be tried upon exchange of affidavits before the Learned single Judge. 31. This summons was issued some 11 days after the incident and was made returnable today at 12 days after its date of issuance. 32. Considering the fact that this incident occurred more than three weeks ago, the appellant for whatsoever reason could leave the airport and the summons issued bel....