2024 (12) TMI 1523

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....H MATHEW JOHN FOR THE RESPONDENT : BY ADV ADV. P.G. JAYASHANKAR PGJ , SMT.SREEJA.V, SR PP ORDER The petitioners filed this bail application apprehending arrest by the 1st and 2nd respondents based on the notice issued to the petitioners. 2. The 1st petitioner is the Managing Director of DXBL Traders Private Limited. Annexure A1 is the GST Registration of the company. The 2nd petitioner....

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....ts of the workers who are present nearby. On 22-11-2024 Customs Officials conducted a search in the house of the petitioners. Thereafter, Annexures A3 and A4 summons were issued to appear before the Superintendent of Customs (SIIB) on 25.11.2024. The summonses revealed that the enquiry against petitioners is in connection with the seized smuggled cigarettes concealed in the consignment covered und....

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....early stated in Annexure A14 judgment that, the petitioners are bound to appear before the Customs Officers based on summons. After the dismissal of W.P(Crl).No.1307/2024 on 02.12.2024 this bail application is filed on the same day. I am of the considered opinion that, when a notice is issued under Section 108 of the Customs Act, the petitioners are bound to appear before the Customs Officials. Af....