Page 132 - ELT_1st July 2020_Vol 373_Part 1
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42                          EXCISE LAW TIMES                    [ Vol. 373

                                     an abuse of the process of the Court. Accordingly, the Criminal proceedings be-
                                     ing G.R. Case No. 2034 of 2010 under Sections 384/411/34 of the Indian Penal
                                     Code pending before the Learned Additional Chief Judicial Magistrate,
                                     Murshidabad, are hereby quashed. As a result, the Revisional Application being
                                     CRR 3463 of 2015 is allowed.
                                            26.  Urgent certified photocopy of this judgment and order, if applied
                                     for, be supplied to the parties upon compliance with all requisite formalities.
                                                                     _______

                                                         2020 (373) E.L.T. 42 (Cal.)

                                                      IN THE HIGH COURT AT CALCUTTA
                                                               Rajarshi Bhardwaj, J.
                                                              RUJIRA NAROOLA
                                                                      Versus
                                                              UNION OF INDIA
                                                    W.P. No. 7489 (W) of 2019, decided on 4-4-2019
                                            Investigation - Parallel investigation by Police and Customs for same
                                     offence challenged- Police investigating matter on complaint by Customs after
                                     obtaining permission from Chief Judicial Magistrate under Section 155 of
                                     Code of Criminal Procedure, 1973 - Issue of summons by Customs under Sec-
                                     tion 108 of Custom Act, 1962 for same offence under Section 133 ibid whether
                                     proper - Customs Authorities restrained from taking any coersive action with-
                                     out the leave of the Court. [paras 5, 6]
                                            Summons - Challenge to - On ground that void ab initio as before is-
                                     suance of such summons Joint Commissioner of Customs himself did not form
                                     independent opinion -  HELD : Pending challenge to summons before High
                                     Court, noticee directed to respond  to  summons -  However, Department di-
                                     rected not to take any coercive action without leave of High Court - Section 108
                                     of Customs Act, 1962. [para 8]
                                                                                               Case adjourned
                                            REPRESENTED BY :      S/Shri S.N. Mukherjee, Senior Advocate, Sanjay
                                                                  Basu, Arijit Chakraborty, Samik Chakraborty,
                                                                  Anil Kumar Nag, Piyush Agrawal and D.
                                                                  Bhanduri, for the Petitioner.
                                                                  S/Shri Ravi Prakash, Senior Central Govt. Standing
                                                                  Counsel, Abhratosh  Majumdar, AAG,  Partha
                                                                  Chakraborty, T.M. Siddiqui, Prithu Dudhoria, Avra
                                                                  Majumder, Amitabrata Roy, K.K.  Maity,  Aman
                                                                  Malik and  Bhaskar Prasad Banerjee, for the
                                                                  Respondent.
                                            [Order]. - Learned Senior Counsel appearing for the petitioner submits
                                     that the petitioner is a Thai National and a summons under Section 108 of the
                                     Customs Act, 1962 has been issued to the petitioner on 26th March, 2019 direct-
                                     ing the petitioner to appear before the Additional  Commissioner of Customs
                                     (Airport & Admin.) Customs House, Kolkata on 8th April, 2019. Learned Coun-
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