Page 186 - ELT_1st September 2020_Vol 373_Part 5

624 EXCISE LAW TIMES [ Vol. 373

petitioners but also against some unknown police officers who assisted the writ
petitioners. The complaint was filed on 22nd March, 2019 is an undisputed fact.
Learned Additional Advocate General has categorically submitted before this
Court that the written information lodged by the Customs to the jurisdictional
police authorities was entered into a General Diary and numbered as NSCBI
Airport PS G.D.E No. 800, dated 22-3-2019 (P.33). On March 23, 2019, the jurisdic-
tional police authorities made a prayer before the Ld. Magistrate for investigat-
ing into offences. The Ld. Magistrate passed an order permitting the police au-
thorities to investigate into the offence and the investigation is in progress.
Statements of several witness u/s. 161 of Cr.P.C. have been recorded and CCTV
footage has been obtained from the airport authorities. The customs authorities
had filed the complaint on 22nd March, 2019 and after the complaint was filed,
the police has acted upon the same by taking magisterial approval under Section
155 of the Code of Criminal Procedure. Thus, the customs lost its jurisdiction to
inquire any further in respect of the complaint and is restrained from making
parallel inquiry.
13. But the first incidence, where two contested and irreconcilable ver-
sion of an event that occurred on the night of 15th/16th March, 2019 i.e. two lady
passengers, the writ petitioners herein, while passing through the green channel
having arrived at NSCBI Airport, Kolkata, refused to show their passports and
refused to subject themselves to the procedures as laid down in Customs Act
inside the “customs airport” has led to an inquiry by the customs authorities.
The customs authorities are free to inquire into the two contested and ir-
reconcilable version of an event as presented before me for any violation of the
Customs Act by the writ petitioners effecting loss of government revenue that
occurred on the night of 15th/16th March, 2019, but to the extent which occurred
inside the “Customs Airport” as defined in Section 2 of the Customs Act.
14. However, Section 108 of the Customs Act clearly mandates that
proceedings under Section 108 is quasi-judicial in nature. The person issuing
summons has to satisfy qualitative ingredients as prescribed in Section 108 of the
Customs Act. In this case, the Additional Commissioner, AIU NSCBI Airport,
Kolkata who has issued the summons dated 26th March, 2019 to the petitioners is
not the inquiry officer and he has not formed any opinion regarding attendance
of the petitioners and he has only directed the petitioners to appear before an-
other Additional Commissioner (Airport Administration) Customs, who is also
not the inquiry officer. But when a statute provides that the power under Section
108 of the Customs Act must be exercised in a certain manner, then such power
has to be wielded in the same manner and none other. For the above reasons the
summons dated 26th March 2019 issued to the petitioners are quashed and set
aside.
15. With the above observations the writ petition being Nos. W.P. 7865
(W) of 2019 and W.P. 7489 (W) of 2019 are disposed of.
16. No order as to cost.
17. Urgent photostat certified copy of this order, if applied for, be sup-
plied to the parties upon compliance with all requisite formalities.

_______

EXCISE LAW TIMES  1st September 2020  186