TaxTMI 
TaxTMI 
2024 (5) TMI 945
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....o order appearance of any person, whose attendance he considered necessary in the official capacity of public servant and that he was in charge of the case in hand and the inquiry pending before him against M/s Kwality Overseas Pvt Ltd., of which accused Rakesh Kumar Goyal (petitioner herein) is the Director and the overall in charge, looking after day-to-day business of the company. It was stated further that complainant was conducting inquiry in connection with imports by said M/s Kwality Overseas Pvt Ltd. Reference was then made to number of summons, which were sent to the accused i.e. petitioner by Registered Post to appear in the office of complainant in connection with the investigation, as accused was required to be confronted with the incriminating/other documentary evidence available with the complainant, suggesting undervaluation and under-utilization of Advance Authorization for Annual Requirements. In response to the three summons dated 23.02.2012, 05.03.2012 & 12.03.2012, accused did not appear and every time, a letter was sent to the complainant to the effect that petitioner was out of station and pre-occupied elsewhere and it was not possible for him to come on the d....
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....ully and deliberately avoided to appear in response to the summons, by concealing the factum of replies sent by the petitioner from time to time and therefore, petitioner has been wrongly summoned by the Court. 3.2 Learned counsel contends further that Section 108(3) of Customs Act allows the summoned person to attend either in person or by an authorized agent and that in the present case, authorized agent of the petitioner duly appeared before the respondent but at that time, respondent was not available. 3.3 Learned counsel then referred to Section 174 & 175 of the Indian Penal Code to contend that these provisions provide punishment for nonattendance in obedience to an order of a public servant or for omission to produce any document before the public servant concerned and that for the contravention of the provisions of the Customs Act, 1962, special procedure is prescribed under Section 117 of the Act itself. Learned counsel has referred to Section 4 & 5 of the Code of Criminal Procedure so as to contend that Customs Act, 1962 being a special law, so the offences under Customs Act, 1962 are to be dealt with under the procedure laid down therein and not under the Indian Penal ....
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.... the production of all documents or things of a certain description in the possession or under the control of the person summoned. (3) All persons so summoned shall be bound to attend either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and produce such documents and other things as may be required: Provided that the exemption under section 132 of the Code of Civil Procedure, 1908 (5 of 1908), shall be applicable to any requisition for attendance under this section. (4) Every such inquiry as aforesaid shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860)." 117. Penalties for contravention, etc., not expressly mentioned.-Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding one lakh rupees." [P....
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....d in the provision and similarly, he has the power to ask the concerned summoned person for production of certain specified documents or things as mentioned in the summons. In case, the concerned person, to whom notice under Section 108 of the Customs Act is issued, fails to comply with the summons, Section 117 of the Customs Act takes care thereof, inasmuch as it provides penalty for contravention of the said provision. No doubt that no specific provision is mentioned in the Customs Act to take action for violation of Section 108 of the Customs Act but Section 117 of the Customs Act clearly provides that any person contravening any provision of the Act or abetting any such contravention or failing to comply with any provision of the Act, with which it was his duty to comply and no express penalty is provided for such contravention or failure, shall be liable to be dealt with under the said provision i.e. by imposing a penalty upon him. 9. Section 174 and 175 of Indian Penal Code provides punishments for committing offences for non-attendance in obedience to an order from public servant or omission to produce document or electronic record to public servant by person legally bound ....