TaxTMI 
TaxTMI 
2021 (10) TMI 773
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....ons of Customs Act), pending before the Department of Customs, Customs Commissionerate, Ludhiana. Brief facts of the case are that the petitioner is a G-Card holder and is doing the job of liaison in movement of the files of his clients before the Customs Department, so as to get clearance of the assessment of custom duty. The petitioner has moved a file for M/s P. S. Traders, Patiala regarding importing of a consignment from Dubai on 08.04.2021. As per the documents attached with the file, the same was cleared, however, the petitioner was not approached by the party regarding payment of the custom duty. Later on, it came to the notice of the petitioner that the importer has managed to remove the consignment from ICD without paying the custom duty. Thereafter, in April, 2021, the Customs Department issued a notice to the petitioner under Section 108 of the Customs Act, 1962 for appearing and giving reply to the notice, however, the petitioner did not appear before the Department concerned as he was apprehending arrest. Learned counsel for the petitioner has argued that the petitioner was in fact called by Sandeep Kumar, Inspector-ICD CONCOR (Import) to sought the ....
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....nd it has come in their statement that the petitioner was actively involved in conspiracy with them. It is also stated that with the involvement of the petitioner, the State Exchequer has suffered a loss of about 2.98 crores and therefore, the present petition is liable to be dismissed. After hearing learned counsel for the parties and considering the facts and circumstances of the case, it is apparent that the notice to the petitioner was issued on various dates w.e.f. 12.08.2021 and instead of appearing before the Custom Authorities, the petitioner preferred to present his anticipatory bail application before the Court of Sessions, which was dismissed on 24.08.2021. In view of the aforesaid judgment of the Hon'ble Supreme Court in Union of India versus Padam Narain Aggarwal and Others case (Supra), the present petition is not maintainable and is liable to be dismissed. Even otherwise, there are serious allegations of causing a huge financial loss to the State Exchequer and therefore, even on merits, this petition is liable to be dismissed. Accordingly, this petition is dismissed." The new ground set up by the petitioner in this 2nd petit....
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.... that the information provided by the petitioner was duly recorded in writing under the Anti-Evasion - 1 Report (AE-I) dated 08.04.2021 and an entry was made at Serial No.13 of AE-1 Register maintained with the Headquarter of Preventive Branch of Central GST, Commissionerate, Ludhiana and a Code CXL-40 was allocated to the informer/source. It is also stated in this Secret Note that a secret letter dated 17.09.2021 was sent to the Commissionerate of Customs, Customs Commissionerate, Ludhiana regarding the information/source which was given by the petitioner being G-Card Holder of M/s. Safe Cargo. The said Secret Note is taken on record as 'Mark - A'. Reply by way of affidavit of Mr. Vrindaba Gohil, Commissioner of Customs, Commissionerate, Ludhiana, along with the synopsis, filed in the Court is also taken on record. On merits, it is stated that the second anticipatory bail application is not maintainable as the earlier one was dismissed on merits. Reliance is also placed on an order of the Hon'ble Supreme Court passed in SLP (Criminal) No.213 of 2021 titled as "G.R. Ananda Babu vs State of Tamil Nadu and another", wherein the Hon'ble Supreme Court has observed....
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....Customs Preventive Zone, New Delhi, directed the Commissioner Customs, Ludhiana to initiate action under the Customs Act, 1962 in respect of the consignment found with smuggled goods and on 31.08.2021, Paramjit Singh and Sandeep Kumar were arrested under Section 104 of the Customs Act and are in custody. It is further submitted that on 01.09.2021, Rambir Singh Gahlaut was also arrested and summons were issued to the petitioner - Sunil Dutt under Section 108 of the Customs Act, for recording the statement, however, the petitioner - Sunil Dutt, filed the first anticipatory bail application, which was dismissed and thereafter, on 29.09.2021, a complaint is filed under Sections 174 and 175 of the Indian Penal Code, 1860, before the Chief Judicial Magistrate, Ludhiana, to procure the presence of the petitioner. Learned senior counsel for respondent No.1 has also submitted that till date, no bailable warrants have been issued against the petitioner as he has only been given a notice under Section 104 of the Customs Act to appear and thereafter, another notice has been issued under Section 108 of the Customs Act and in the complaint filed before the Chief Judicial Magistrate, Ludhia....
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.... was opened for examination by the Anti Evasion Branch. This is a serious breach of security, established norms for operations at a Customs ICD, which needs to be looked at with a haircomb for a new modus operandi. Such movement without duty payment and out of charge in EDI systems could not have taken place without active connivance of Customs officer and the custodian." Counsel for respondent No.2 has submitted that again on 15.04.2021, an information was sent to the Customs Department and again on 15.04.2021, by way of a confidential e-mail, it was requested that the matter may kindly be taken up with the jurisdictional Customs Commissionerate, Ludhiana, to ascertain the fact of case and to conduct further enquiry by the Commissionerate. After hearing the learned counsel for the parties, this Court finds that it is very strange and surprising that 02 Departments i.e. Department of Customs, Customs Commissionerate, Ludhiana - respondent No.1 and Anti-Evasion Unit, Central Goods & Service Tax, Commissionerate, Ludhiana - respondent No.2, are fighting tooth and nail regarding fixing the liability as to how the consignment was cleared manually without making any entry by the C....