Page 170 - ELT_1st September 2020_Vol 373_Part 5

608 EXCISE LAW TIMES [ Vol. 373

Act, 1962. It is also requested that a thorough investigation may be carried
out and the culprits be proceeded in accordance with laws.
Kindly register the FIR for the offences mentioned above. We reserve
our right to appeal an appropriate Court for taking cognizance of the non-
cognizable offences. However, this would not be justification for you not to
register the present FIR, while manifestly make out cognizable offence. This
is also, without prejudice, of our right to pray for other relief regarding an
impartial investigation before an appropriate judicial forum”.
On 23rd March, 2019, the jurisdictional police authorities made a
prayer before the Ld. Additional Chief Judicial Magistrate, Barrackpore,
North 24-Parganas for investigating into offences in respect of the com-
plaint dated 22nd March, 2019. The Ld. Magistrate passed an order on 23rd
March, 2019 permitting the police authorities to investigate the offence un-
der Section 155 of the Code of Criminal Procedure. But no report in the
form of complaint was filed by the police authorities before the Learned
Magistrate as investigation into the commission of non-cognizable offence
could not be completed by the police authorities.
3. After filing complaint before the police, the Joint Commissioner of
Customs, AIU, NSCBI, Airport, Kolkata being the respondent No. 3 in the instant
application issued summons dated 26th March, 2019 to both the petitioners and
the summons are reproduced below :
GOVERNMENT OF INDIA
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (A&A)
NSCBI AIRPORT, KOLKATA-700052
(SUMMONS UNDER SECTION 108 OF THE CUSTOMS ACT, 1962)
F. No. S. 32 (Misc)-15/2019 AP/4831 Dated 26-3-2019
To,
Ms. Rujira Naroola,
Holder of OCI No. A2879448,
30/B, Harish Chatterjee Street,
Kolkata-700 026.

Sub : Issuance of Summons under Section 108 of the Customs Act, 1962.

I have been directed to issue summons to you under Section 108 of the
Customs Act, 1962, to appear before the Additional/Joint Commissioner of
Customs on 8th April, 2019 at 12:00 hours at the office chamber of the Addi-
tional Commissioner of Customs (Airport & Administration), Custom
House, 15/1, Strand Road, Kolkata in person, in connection to the offence
under Section 133 of the Customs Act, 1962 on your arrival at NSCBI Air-
port, Kolkata on 15/16-3-2019 by Thai Airway flight No. TG-313.
Your presence is required for giving evidence thereto and or produce
documents or things (in your possession) related to the said matter.
Non-compliance of this summons is an offence under Section 174 &
175 of the Indian Penal Code, 1860.
Please note that giving false evidence in these proceeding is an offence
punishable under Section 193 of the Indian Penal Code, 1860.
Place : Kolkata. Joint Commissioner
Date : 26-3-2019 AIU, NSCBI, Airport, Kolkata
EXCISE LAW TIMES  1st September 2020  170