Page 95 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] SUNIL PURSHOTTAM MOHATTA v. STATE OF GUJARAT 317

bonded warehouse, one key was with the licensee and another key was with the
Customs Officer. Learned APP has taken variety of contentions by way of filing
affidavit commencing from pages 106 to 114.
5. This Court has gone through the entire record & proceedings and
considered the submissions advanced by Learned advocates for the respective
parties.
6. Indisputably, the bonded warehouse was under the control and su-
pervision of the Customs Department and the Central Government only and the
police has nothing to do with it. This is a classic case wherein the police played a
role by making egoistic approach to usurp the powers of Customs Department.
The police was not authorized to carry out any search & seizure procedure ex-
cept requesting for the same to the Department or to the Central Government.
The police at its own could not have made any venture of searching the bonded
warehouse belonging to the Customs Department. The procedure undertaken by
the police is beyond its control and that is proved unhealthy for the smooth ad-
ministration of the State Government and the Central Government. The Director
General of Police is therefore required to attend such sort of acts committed by
the police and shall take up such issue before the Customs Department and Cen-
tral Government as to whether the police should indulge into such activity or
not.
7. It is pertinent to note that the issue in question is pertaining to be-
tween the two Governmental Departments i. e. Police Department on one hand
and the Customs Department on the other hand. Instead of trying to establish
supremacy over the issue in question by one or the other department, the issue
could have been sorted out by the Heads of both the authorities that under
whose jurisdiction, the issue falls for consideration and it has rightly been con-
tended by Learned Senior Advocate Mr. N.D. Nanavaty for the applicant in
Criminal Misc. Application No. 13841 of 2012.
8. Learned advocate Mr. Ankit Shah has placed on record the detailed
proceedings after the procedure of search & seizure undertaken by the Customs
Department and the proceedings initiated under Section 72 of the Customs Act,
which runs into 29 pages. The same is ordered to be taken on record. On perusal
of the same, this Court noticed that the officials of the Customs Department were
very much vigilant in supervising and controlling the affairs of import and ex-
port of the licensee. As and when, any infirmity is found in maintaining the rec-
ord, the order of confiscation has been passed for the very act which has been
alleged by the police.
9. In view of above, there appears no iota of evidence or material to
prosecute the present applicants in connection with the impugned F.I.R. Hence,
these applications are allowed. The impugned F.I.R. being C.R. No. II - 5449 of
2012 registered with Gandhidham “A” Division Police Station and other conse-
quent proceedings arising out of the same are hereby quashed and set aside qua
the present applicants.
10. Direct service is permitted.

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EXCISE LAW TIMES  1st May 2020  95