TaxTMI 
TaxTMI 
2021 (4) TMI 431
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....s of Kerala through instant writ petition sought the indulgence of this Court with the following prayers: (a) To issue a writ of mandamus or any other appropriate writ order or direction, directing the Respondent no. 1 to permit the petitioners to forthwith record their statements under Section 108 of the Customs Act, 1962 by video conferencing in investigations under Customs Act, 1962 in File No.DRI/MZU/E/INT-65/2019, by temporarily waiving their physical presence, till further rise in Covid-19 cases comes to a halt; (b) At the interim / ad-interim stage, pending final disposal of the instant writ petition, the Respondent no. 1 may please be directed to permit the petitioners to forthwith record their statements under Sec....
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....r that the respondents may be directed to expedite the recording of the statement and issuance of show cause notices. 5. Having heard learned counsel for the parties and appraised the paper book, I am of the view that prayer sought in the writ petition in general no longer subsists. In view of interim order dated 16.06.2020 of the Hon'ble High Court of Delhi Petitioners are in detention in Thiruvananthapuram Jail. After the period of quarantine the respondents are directed to expedite the recording of the statement under Section 108 and issue regarding show cause notice under Section 124 of the Customs Act be expedited. The writ petition with aforementioned observation stands disposed of." 2. I.A.No.1/2020 has been filed seekin....
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....of the writ petition. (3) Efforts were being made to conclude the investigation by recording the statements of the petitioners while undergoing detention in the Central Prison, Thiruvananthapuram on 23.07.2020. Petitioners remained non co-operative during the course of interrogation in the jail premises. They could not be confronted with various documentary and digital evidences inside the jail premises in siphoning off the smuggled gold. It was felt that the petitioners be summoned and questioned independently to complete the investigation. (4) Show cause notices dated 17.12.2020, 31.12.2020 and 14.01.2021 were issued. Petitioners neither appeared before the DRI nor replied to the aforementioned summons and have only stat....
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....rrender in pursuance of notification dated 2 nd July, 2019 either before director General of Police, Government of Kerala or the Commissioner of Police, Government of Maharashtra, Mumbai. DRI ought to have completed the investigation by issuing addendum to the show cause notice dated 24.09.2019 for expeditious, penal and confiscated adjudication proceedings. It is in that background directions for expediting the show cause notices were issued by this Court. Since the DRI wants the further statement of the petitioners being dissatisfied with the statements recorded while in custody, unless the addendum to the show cause notice dated 24.09.2019 is issued before the adjudicating authority showing progress of further investigation, the penal an....