Page 171 - ELT_1st September 2020_Vol 373_Part 5

2020 ] MENKA GAMBHIR v. UNION OF INDIA 609

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/4832 dated 26-3-2019

To,
Ms. Menka Gambhir,
Holder of OCI No. A1779808,
F13 B, Rajouri Garden,
New Delhi 110 027.

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 12:30 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
4. Mr. Majumdar Ld. Additional Advocate General, appearing for the
state narrated the undisputed facts that the Customs lodged a written infor-
mation to the jurisdictional police station on March 22, 2019. The written infor-
mation discloses commission of non-cognizable offences under Section 133 of the
Customs Act, 1962 read with Sections 186 and 503 IPC. The said written infor-
mation was entered into the General Diary and numbered as NSCBI Airport PS
G.D.E No. 800 dated 22-3-2019 (P.33). On March 23, 2019 and the jurisdictional
police authorities made a prayer before the Ld. Magistrate for investigating into
offences. The Ld. Magistrate passed an order permitting the police authorities to
investigate into the offence and the investigation is in progress. Statements of
several witnesses u/s. 161 of Cr. P.C have been recorded. CCTV footage has been
obtained from the airport authorities but suddenly on March 26, 2019, the Cus-
toms authorities issued summons u/s. 108 of the Customs Act to the petitioner in
connection with the offence under Section 133 of the Customs Act, 1962.
Ld. Additional Advocate General further submits that the explanation to
the definition of “complaint” contained in Section 2(d) of Cr. P.C provides that a
report made by a police officer in a case which discloses, after investigation, the
commission of a non-cognizable offence shall be deemed to be a complaint; and

EXCISE LAW TIMES  1st September 2020  171