2024 (12) TMI 757

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....ch (Import) on the allegation that certain goods were sought to be clandestinely imported with the intention of avoiding huge amount of custom duty and in that context, the applicant was said to be actively involved with other individuals. 3. The learned counsel for the applicant submits that the consignee in the present case is an entity called M/s. S. S. Overseas, located in Delhi and merely because the applicant and his proprietorship M/s. ACJ Computronix has been associated with the said entity in Delhi, certain allegations have been made against the applicant. It is submitted that the proprietor of M/s. S. S. Overseas has been already granted regular bail by the Competent Court at Delhi, making observations to the effect that the phys....

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....applicant. It is emphasized that the applicant has been evading the summons issued by the respondent No. 1 and he has not cooperated with the investigation at all. 6. In the present case, it appears that the goods that were seized, were meant for delivery to the aforesaid entity at Delhi i.e. M/s. S. S. Overseas. There does not appear to be any material brought to the notice of this Court to indicate that the goods were actually meant for delivery to the applicant or his entity i.e. M/s. ACJ Computronix. 7. The statements recorded during the course of investigation, upon which the learned counsel for respondent No. 1 has placed much reliance, do indicate that the applicant appears to have been in contact with the said M/s. S. S. Overseas ....