The Gauhati High Court issued the notice to DRI in respect of seizure of silver bars, silver balls, or granules.
The respondents in the Directorate of Revenue Intelligence searched the business premises of the petitioners, Narendra Kumar Jain and during such search on 23.09.2016 seized 87 pieces of Raw Silver Bars weighing about 60.740 Kgs. and 12 packets of 5 Kgs. each Raw Silver Bars weigh about 60 Kgs. in the form of small balls/granules, all together 120.740 Kgs. which at the relevant point of time of seizure valued at Rs.57,95,520/- in the open market.
The Additional Director General, Directorate of Revenue Intelligence respondent issued a show-cause notice to the petitioners under Section 124 of Customs Act, 1962, asking them as to why the seized silver bars, silver balls/granules should not be confiscated under Section 111(b) & (d) of the Customs Act, 1962, for being smuggled into India through the unauthorized channel, in contravention to the provisions of the Foreign Trade Policy and the Customs Act, 1962 and as to why penalty should not be imposed upon them, i.e., the ‘Noticees’ under Section 112 (b) & (d) of the said 1962, Act. On receipt of the same, the petitioners on 06.01.2018 submitted their reply before the Commissioner of Customs (Preventive), North Eastern Region, Customs House, Shillong.
Mr. Gaur, learned counsel for the petitioners from the records of cross-examination of the concerned Investigating Officer of the case recorded on 14.06.2019, annexed with the petition and placed by the Investigating Officer specifically stated that during the investigation they could not ascertain as to from which country the seized silver bars found in the possession of petitioners have been imported nor they could find as to who brought the said silver bars into the country and since no one from the company came to explain regarding the possession of the silver bars; it was assumed that the silver bars were illegally imported by the Notices of the case, i.e., the petitioners herein.
The petitioners have stated that since the respondents have failed to prove the fact that the seized silver bars have been smuggled into India, the petitioners should not be harassed and those silver items seized in the case should be returned to them.
The single-judge bench of Justice Manash Ranjan Pathak issued the notice returnable by December 8, 2021. As Mr. K Gogoi, Central Government counsel, and Mr. S C Keyal, learned Standing Counsel, DRI has accepted notice on behalf of the respondent, no formal notice need be issued to those respondents.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
