2023 (5) TMI 991

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.... offences under Section 135 r/w Section 104 (6) of the Customs Act, 1962, in connection with the inquiry going on qua the export made by M/s Kusum Industries under the Customs Act, 1962 and for which the applicant has been served with Summons under Section 108 of the Customs Act, 1962 by the Directorate of Revenue Intelligence dated 28.05.2022 (bearing DIN no. 2022050021000000CE1E) and 31.05.2022 (bearing BICI-DIN no. 202205DDZ1000000A1D3) annexed to this application at Annexure-F; B. Pending the admission, hearing and final disposal of this application, this Hon'ble Court may be pleased to grant interim anticipatory bail to the applicant in connection with the inquiry going on qua the export made by M/s Kusum Industries under ....

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....ured the applicant that entire export will be taken care of by Custom House Agent as he has experience of exporting goods. 3. Thereafter, the terms and conditions were settled between the applicant and said Rohan Kumar of Sai Transport and Logistics and the goods were sent for export through ICD Khodiyar. 4. At ICD Khodiyar, after the goods were cleared by the Customs Department and the applicant declared the goods, thereafter upon an inspection at Mundra port, a panchnama was drawn on 26.05.2022 at Mundra port before the container could be shipped out of India and upon scanning of the container, it was noticed that container was fully loaded with wooden logs in loose condition and not the toiletries and the colour of the wooden logs ....

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....ensure that the container is not tampered with. 7. By making the aforesaid submissions, learned advocate Mr.Sharma submitted that in the instant case, till the goods reached the ICD, the goods were toiletries as per the shipping bills and even once the goods reached ICD and cleared by ICD, till that time, no one ever questioned the consignment that there is any misdeclartion and it is only after reaching the ICD, when the panchnama was drawn on 26.05.2022, it was found that the container was actually containing red sandal logs and once the goods left ICD in the midway, it was found that the container was carrying red sandal logs and therefore, the present applicant, who is a reputed businessman cannot be held responsible for any subseque....

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....submitted that in fact, the present applicant is fooled by that Rohan Kumar and this was his first export assignment and even considering the fact that this is a case of mis-declaration and therefore, requirement of E-way bills or proposed recipient would be relevant as also considering the ratio laid down by the Hon'ble Supreme Court in case of 'Arnesh Kumar vs. State of Bihar and Anr.' reported in (2014) 8 SCC 273, even if the applicant is held guilty in that case, the punishment would less than seven years, he should be granted anticipatory bail, as he has already been interrogated by DRI, and according to applicant, he has cooperated in the investigation as well. 10. I have heard learned advocates for the parties. The most im....