Page 133 - ELT_1st July 2020_Vol 373_Part 1

2020 ] RUJIRA NAROOLA v. UNION OF INDIA 43

sel further submits that the summons is void ab initio as no independent for-
mation of opinion was made by the Joint Commissioner of Customs himself be-
fore issuance of such summons.
2. Learned Counsel appearing for the petitioner further submits that
the summons was issued on 26th March, 2019 in connection with an offence un-
der Section 133 of the Customs Act, 1962, but on the self-same issue, a written
information had already been submitted before the NSCBI Airport Police Station,
Kolkata on 22nd March, 2019 by the Customs department and thus the action of
Joint Commissioner of Customs in issuing the summons on 26th March, 2019 is
barred under Article 20 of the Constitution of India.
3. Mr. Majumdar, Learned Additional Advocate General submits that
the police authorities after receiving the information from the customs depart-
ment, on 22nd March, 2019 made an application under Section 155 of Code of
Criminal Procedure on 23rd March, 2019 and on the very same day the Learned
Additional Chief Judicial Magistrate, Barrackpore, North 24-Parganas permitted
the police authority to initiate investigation under Section 155(2) of the Code of
Criminal Procedure and the police is continuing with such investigation. The
Learned Additional Advocate General further submits that two parallel proceed-
ings, one by police and another by the Customs authorities on the self-same issue
i.e. offence under Section 133 of the Customs Act, 1962, which has only criminal
consequences is barred by law and prays that any enquiry or investigation or
proceeding to be initiated under Section 108 of the Customs Act should not be
allowed.
4. Learned Senior Central Government Standing Counsel appearing for
the Customs authority submits that the issuance of summons by the Joint Com-
missioner of Customs on the direction of the Commissioner is permissible in law.
He further submits that the proceeding initiated by the Customs authorities by
issuing summons dated 26th March, 2019 is a separate proceedings and the writ-
ten information given to the police on 22nd March, 2019 does not preclude the
Customs department from issuance of summons which may have criminal as
well as civil consequences. The Learned Counsel concludes that Article 20 of the
Constitution of India has no role to play under the facts of the present case.
5. After hearing both the parties, it is my opinion that this issue can be
decided upon exchange of affidavits.
6. Let respondent Customs department file their affidavits within two
weeks. Reply thereto, if any, be filed by the petitioner within one week thereaf-
ter.
7. Matter will appear in the combined monthly list of May, 2019.
8. However, the petitioner shall respond to the summons dated 26th
March, 2019 but the respondent authorities will not take any coercive action
against the petitioner without the leave of this Court.
9. Urgent Photostat certified copy of the order be made available to the
parties, is applied for, upon compliance of all formalities.

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EXCISE LAW TIMES  1st July 2020  133