2022 (11) TMI 517

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....e of Revenue Intelligence, Indore (M.P.) and Superintendent of Customs, Office of Commissioner of Customs, Indore (M.P.) for commission of offence punishable under Section 135(1)(A) and 135(1) (B) of the Customs Act, 1962. As per the prosecution story, investigating authority got discreet information from the intelligence. Acting upon the said information investigating authority intercepted the vehicle bearing Registration No. MP07-CK-8887 near the Sonway Toll Plaza, Indore on 24.4.2022. During the search of the vehicle, officers of DRI found 3 yellow metal bars wrapped in papers from the specially built cavity under the seat adjacent to the Driver seat. On unwrapping the papers, it was found that on 2 gold bars "Valcambi Suisse" 1 kg go....

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....n to the offence punishable under the Customs Act, 1962, wherein it has been stated that the arrest should be effected only in exceptional situations. The circular is Annexure P/4. The applicant's Firm has paid GST of approx. Rs. 13 Crores and income tax of more than Rs.11 Lakhs. Investigation is over and the show-cause notice has been filed by the non applicant. No recovery has to be done from the applicant or anyone. Applicant has received only the commission of Rs.6,000/- in the entire transaction. No role has been attributed to the applicant for smuggling of the gold. Nothing has been recovered from his possession and no incriminating material was found from his possession. There is direct violation of Section 4 of Cr.P.C. The responden....