TaxTMI 
TaxTMI 
2024 (12) TMI 891
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....nt Case No. 99734 of 2023 under Section 135 Custom Act, P.S.- D.R.I. Varanasi, District- Varanasi with an alternative prayer to stay the effect and operation of the summoning order. 3. It has been submitted by the learned counsel for the applicant that the complaint filed by opposite party no.2 against the applicant is a bogus complaint and the trial Court without applying its judicial mind to the facts and circumstances and evidence available on record as well, passed the summoning order dated 24.8.2024 against the applicant in a cursory manner, which is not sustainable under law. It is further submitted that the complainant claims that the present applicant along with the main accused Vikas Rastogi was arrested by opposite party no.2 in ....
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....taken in this application are frivolous and baseless. The present applicant runs a jewellery shop namely Ritesh Silver Point at Mirzapur and he uses to purchase gold bullion from co-accused Vikas Rastogi and uses to sell the same to the customers. They trade in cash only and does not maintain any record relating to it. He has also got registration in GST in January, 2023. It is further submitted that the voluntary statement given by co-accused Vikas Rastogi before the DRI officers under Section 108 Customs Act is sufficient to show the involvement of the present applicant in commission of the crime as alleged in the criminal complaint. It is further submitted that on the basis of cogent evidence the complaint was filed before the competent ....
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....aranasi under Section 135 Custom Act and further the stay order of summoning dated 24.8.2023 has also been prayed for. 7. A perusal of the record reveals that the statement made by co-accused Vikas Rastogi under Section 108 of the Customs Act, 1962 was not the only ground on the basis whereof the summoning order was passed against the present applicant. He in his statement recorded under Section 108 of the Customs Act, 1962 before the customs officials has admitted that he has been indulged in the crime of sale, purchase and carrying illegal smuggled gold for long and further he stated that he was on way to Mirzapur with the smuggled foreign gold where he would have sold the same to Ritesh Soni, Raj Soni and Pradip Soni. He further states ....
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....uments or other things may be for the production of certain specified documents or things or for 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....
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....virtue of Section 108 (3) of the Customs Act and further the said statements are in true sense confessions made by both the accused persons and they cannot escape their liability in the light of the aforesaid statements rendered by them to the customs officials. 14. A perusal of the record reveals that there was sufficient prima facie evidence against the present accused/ applicant. The summoning order passed by the learned trial Court is a legal order. Since it is trite law that the summoning order passed by a Magistrate Court cannot be reviewed by him the only remedy available to the aggrieved accused is the extraordinary remedy under Section 482 Cr.P.C. and not by way of application of recall to summons as held in Subramanium Sethuraman....