TaxTMI 
TaxTMI 
2026 (3) TMI 927
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....ya Kishorbhai Bingradia. Specific intel was received that Shivani Enterprise and Shivani Fab are resorting to gross undervaluation and mis-declaration of the goods declared as 'Glass Beads', of various sizes and specifications to evade payment of appropriate customs duty. The goods are being imported from China. The values declared by these importers do not appear to reflect correct / actual transaction value. Later-on, the search was conducted at the residential premises of the applicant, IEC holder of Shivani Enterprise, located at B-1101, Silver Maxia, Opp Royal Square, Utran, Surat, Gujarat - 394105. During the search, it was found that the applicant was on a trip to China. Upon searching the premises, in the bedroom of the applicant, a large amount of unaccounted Indian Currency of different denominations in the sum of Rs.3,61,60,000/- was recovered. On being inquired about the source of the recovered currency found in the above - mentioned premises, Shri Varun Kishorebhai Bhingradia, son of applicant, replied that he did not have any legitimate ownership documents with regard to the aforesaid recovered cash amount. The cash was ultimately seized by the respondents. Statement ....
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....oming a senior citizen and has fragile health as he is suffering from Hypoglycemia (Low Blood Sugar) and Hypertension. He resides with his wife, aged mother and married sons. The applicant has not caused any loss to the Government exchequer in any manner. He is permanent resident of given address and is not likely to abscond or flee from justice. Alleged offence is compoundable in nature. He is ready to co-operate in the investigation. He is ready to attend IO and record his statement. For effectual investigation custodial interrogation of applicant is not necessary. On all these counts he prayed for enlargement upon suitable pre arrest bail. 5. Combating above stance, the respondent raised stiff objection or freeing of accused through their detail reply. According to them, offences alleged against accused are grave in nature and contemplate heavy penalty for the same. It is submitted that amid investigation the role of the applicant has come in fore. He has active involvement in the crime. It is urged that, Shivani Enterprise and Shivani Fab are resorting to gross undervaluation and mis-declaration of the goods declared as 'Glass Beads', of various sizes and specifications to e....
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....luding towards submissions by the parties relating to the grant of bail it is epochal to look into the prime considerations of the bail vide Section 482 of BNSS which is at par with Section 438 the Code of Criminal Procedure. The Hon'ble Supreme Court in the case of P. Chidambaram V/s Directorate of Enforcement (2019) 9 SCC 24 in paragraph Nos.72 highlighted on the aspect of pre-arrest bail in following words "72. We are conscious of the fact that the legislative intent behind the introduction of Section 438 Cr.P.C. is to safeguard the individual's personal liberty and to protect him from the possibility of being humiliated and from being subjected to unnecessary police custody. However, the court must also keep in view that a criminal offence is not just an offence against an individual, rather the larger societal interest is at stake. Therefore, a delicate balance is required to be established between the two rights - safeguarding the personal liberty of an individual and the societal interest." The grant of bail requires the consideration of various factors which mainly depends upon the specific facts and circumstances of the case before the Court. There is no st....
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....canned case papers it is crystalline that investigation is in progress wherein it is urged that the applicant being proprietor of Shivani Enterprise and Shivani Fab are resorting to gross undervaluation and mis-declaration of the goods declared as 'Glass Beads', of various sizes and specifications to evade payment of appropriate customs duty. The goods are being imported from China. The values declared by these importers do not appear to reflect correct / actual transaction value. At the moment, the applicant drawn my attention towards the bill of entries placed by them on record. Upon perusal it unveils that goods imported by the applicant are examined by the proper officer of the customs before receiving clearance. It can be seen that the proper officer has assessed and examined the imported goods with proper application of mind before granting final clearance. There appears no reason to believe for suspecting undervaluation of imported goods. At the hearing of instant bail application, the respondents except for statement of applicants CHA have not revealed any material or documents to prima facie suggest undervaluation of imported goods at the instance of the applicant. 15. ....
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....er FIR or complaint is pending against him of likewise nature. Even it is not the case of the prosecution that applicant is convicted for the similar offence earlier. It is also not visible that he is member of any Gang. Thus, above satisfaction is apt to the mind of the court. 19. At the moment, presence of applicant behind bar for any sort of custodial interrogation does not require for. Alleged offences are purely based upon documentary evidence. All such documents and papers are duly available with the respondent. If at all the Investigating team desirous of having confrontation of any documentation with the applicant, he is ready for the same. The applicant has exhibited earnestly to co-operate in the investigation in utmost manner. The accused is ready to attend the IO and court regularly. He is ready to cooperate in further investigation. The anxiety expressed by the prosecution as regards gravity of crime is concerned, it can be taken care of by putting stringent condition upon him. There are no past black antecedents at the credit of the accused. More-so, it is not aptly shown by the prosecution that present accused by virtue of his status may tamper with evidence. The ....
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....t or rejection of an application under section 438 Cr.P.C. has a direct bearing on fundamental right to life and liberty of an individual. The genesis of this jurisdiction lies in Article 21 of the Constitution, as an effective medium to protect the life and liberty of an individual. The provision therefore needs to be read liberally, and considering its beneficial nature, the Courts must not read in limitations or restrictions that the legislature have not explicitly provided for." 23. Apogee of all above facts, foregoing peculiarities and factual cum legal scenario, speaks in clarion manner that the application deserves approval, however, by putting certain restrictions. 24. Arriving on omega, Ergo the order :- ORDER 1. Anticipatory Bail Application No. 373 of 2026 is allowed. 2. In the event of arrest of the applicant Kishorbhai Bhingradia in File No. No. DRI/MZU/CI/INT-16/2026 registered by respondent, for the offence punishable under the Customs Act, 1962, he be released on P.B. of Rs. 50,000/- with one surety in the like amount, on following terms and conditions; Conditions (i) The accused shall not directly or indirectly make any inducement, threat or....