TaxTMI 
TaxTMI 
2023 (1) TMI 309
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....etitioner is arrayed as A-2 in the case registered against him and two others by the Directorate of Revenue Intelligence. According to the Respondent-Directorate of Revenue Intelligence, on the basis of a tip-off that a passenger is arriving Chennai International Airport by Singapore Airlines flight SQ 528 on 23.09.2014 with smuggled gold bars, they have watched the movement of the passengers in the arrival hall. During such surveillance, at the exit of the aero-bridge on bay No.32, they intercepted one Abubaker Sithikali who was in possession of a stroller suitcase and a laptop. On enquiry, Abubaker Sithikali informed that he is carrying two chocolate wrappers but the trolley suitcase was unusually heavy. On checking the suit case, it was ....
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....th further formalities, including recording of the statement of the accused, the Respondent arrested all the three accused on 24.09.2014 and produced before the learned Additional Chief Metropolitan Magistrate, EO-II, Egmore, Chennai and they were remanded to judicial custody. 3.The learned counsel for the Petitioner submits that the Additional Commissioner of Customs (Adjudication-AIR) initiated an adjudication proceedings against the Petitioner and passed a final order on 19.03.2016 imposing a penalty of Rs.5,00,000/- (Rupees Five Lakhs only). Challenging the same, the Petitioner filed an appeal before the Commissioner (Appeals) and the appellate authority set aside the order of penalty by passing an order dated 17.07.2016. The Departm....
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....allowed. 6. When the case was taken up for hearing, the learned Counsel for the Petitioner seeks indulgence of this Court to call for remarks from the learned Judicial Magistrate No.I, Alandur regarding the pendency of the case in R.R.No.27 of 2014 where the criminal case is said to be pending against the Petitioner. Therefore, the Registry was directed to call for remarks from the learned Judicial Magistrate No.I Alandur regarding the pendency of the case in R.R.No.27 of 2014 in respect of the Petitioner herein/A2. Accordingly, remarks were received from the learned Judicial Magistrate No.1, Alandur stating that since in the year 2019, Special Court for Exclusive Trial of Customs Act was constituted, the case in R.R.No.27/2014 was trans....
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.... the following remarks in respect of the matter called for in reference 1 and 2. I submit in the matter of R.R.No.27/2014 ( F.No.DRI/CZU/VIII/48/ ENQ-1/INT44/2014) on the file of the Directorate of Revenue Intelligence, Chennai -vs- A1-Abubakker Sithikali, A2-KSoundarajan, A3-P.Paulraj, I submit in this case all the 3 accused were remanded on 24.09.2014 and were released on bail on 15.10.2014 (Common order Crl.M.P.Nos.2325/2014 & 2326/2014 & 2458/2014) with conditions. Later the conditions were relaxed by this Court as per order in Crl.M.P.No.1204/2014, dated 16.10.2015. It is submitted that subsequently, the Learned ACMM, EO-II (FAC), passed an order permitting the Petitioners/A2 and A3 to appear on summons in Crl.M.P.No.....