Page 185 - ELT_1st September 2020_Vol 373_Part 5

2020 ] MENKA GAMBHIR v. UNION OF INDIA 623

and the petitioners were allowed to leave through the green channel and
such exit was peaceful. Thus, these sections do not apply in the present
case.
The respondent authorities cannot be permitted to improve upon
their case and pleadings, even on merits, such an argument is fallacious.
Specifically, the phrase “in connection with” has been interpreted by the
Supreme Court as also various High Courts to mean, “intrinsically relat-
ed with the main aspect”, “ancillary, incidental or has relevance to or
link with the object”. Therefore, the said phrase cannot be read to mean,
conferment of wide power to expand the scope of examination to matters
and provisions beyond the main aspect of Section 133 violation. Hence,
the argument regarding “in connection with” being of a wide amplitude
cannot be sustained to widen the scope of enquiry.
It is an established principle of law that error in exercise of jurisdic-
tion is ground enough and by which intervention of the High Court can
be sought. Since in the present case it is a submission of the petitioner
that the preconditions of Section 108 have not been satisfied, summons
has been issued in contravention of the express drill prescribed therein,
the very action of the respondent customs is wholly without jurisdiction.
The illegal assumption of jurisdiction is also hit large by the fact that
parallel investigation which is sought to be initiated contrary to express
provision of Section 108 of the Customs Act and also in contravention of
Article 20(3) of the Constitution of India.
9. Heard all the parties. Perused of the writ petition, affidavit-in-
opposition and affidavit-in-reply.
10. The Commissioner of Customs on 26th March, 2019 prima facie
formed his opinion to enquire and seek presence of the petitioners in connection
to an incident that occurred on the night of 15/16th March, 2019 and sought aid
in enquiry directing Joint/Additional Commissioner of Customs, AIU, NSCBI,
Airport, Kolkata to issue summons to the petitioners and the petitioners were
directed to appear before Additional Commissioner of Customs (Airport Admin-
istration) on 8th April, 2019 for giving evidence and/or produces documents or
things in relation to the incident which occurred on 15th/16th March, 2019.
11. Two contested and irreconcilable version of an event was placed be-
fore me which occurred on the night of 15th/16th March, 2019 and has to be in-
quired into by a competent authority.
The two contested and irreconcilable versions are as follows :
(a) Two lady passengers, the petitioners herein, while passing
through the green channel having arrived at NSCBI Airport,
Kolkata, refused to show their passports and refused to sub-
ject themselves to the procedures as laid down in Customs
Act.
(b) The lady passengers/writ petitioners exited the green chan-
nel without any hindrance.
12. A separate issue that some unknown police officers entered the in-
ternational arrival hall of NSCBI Airport, Kolkata and assisted the writ petition-
ers to exit the gate of customs and such incident was informed to the jurisdic-
tional police station by the Assistant Commissioner of Customs by filing a com-
plaint on 22nd March, 2019. The said complaint was not only against the writ
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