2022 (11) TMI 1100

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....of the applicant on bail in Case Crime No.49 of 2022, under Sections 135(1)(a) and 135(1) (b) r/w Section 135 (1) (i) and 135 (1) (ii) of Customs Act, 1962. 3. Briefly stated, the facts of the case, as they appear from the material available before the Court at this stage, are that the applicant is the Manager of M/s. Saaz General Tradings, which firm had imported 72,000 kg. betel nut splits from Indonesia through port of Mumbai and had filed a warehouse entry on 04.04.2022 for clearance and warehousing of the goods at M/s. Transworld Dadri Pvt. Ltd., Dadri, Gautam Budh Nagar. On 24.05.2022, the firm made a request to the Deputy Commissioner of Customs, Mumbai to transfer the goods to Customs Bonded (Public) Warehouse in District Raigarh....

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....earance of goods in the name of the applicant for rewarehousing of goods at Customs Bonded (Public) Warehouse at Raigarh. The goods were allowed for movement without payment of customs duty on the basis of the bond executed by the importer under Section 59 91) (b) of the Customs Act and after necessary approval, out of charge (OOC) was accorded on 10.06.2022 for the specific purpose. On 27.06.2022, an information was received that the consignment has not been received at the destined place i.e. Customs Bonded (Public) Warehouse, Raigarh. 6. It has been averred in the affidavit filed in support of the bail application that the applicant is an innocent person, he has been falsely implicated in the case, he is having no previous criminal....

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....chargeable thereon or he acquires possession etc. of goods, which are liable to confiscation under Section 111 or under Section 113 of the Customs Act, 1962. The relevant provision of Section 111 of the Customs Act is as follows: "111. Confiscation of improperly imported goods, etc.-The following goods brought from a place outside India shall be liable to confiscation:- * * * (j) any dutiable or prohibited goods removed or attempted to be removed from a customs area or a warehouse without the permission of the proper officer or contrary to the terms of such permission; 9. Section 113 of the Act deals with "Confiscation of goods attempted to be improperly exported, etc." and the same is not relevant in the prese....

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....ct, the liability to pay customs duty would arise when a notice is served upon the importer under Section 59 (1) (b) to pay the same. Till date, no such notice has been issued to the importer and, therefore, it appears that the occasion pay the duty has not arose till date. 14. A supplementary affidavit has been filed in support of the bail application wherein it has been stated that the goods were taken out of the warehouse at Dadri by the importer M/s Saaz Tradings for being transported to another warehouse at Raigarh. During investigation, statement of the transporter has been recorded, who has stated that he had been instructed to divert the consignment of three containers not by the importer M/s Saaz Tradings but by Fabking Solution....