Page 219 - ELT_1st September 2020_Vol 373_Part 5

2020 ] JET UNIPEX v. COMMISSIONER OF CUSTOMS, CHENNAI 657

Therefore, the demand of the advocate for their cross-examination has no reason basis and
is unwarranted, as the invoices/documents have been also provided to the noticee.”
38. At the same time, it has been stated that the statement of these 2
persons can be eschewed.
39. As far as officers of the 2nd respondent is a concerned, it is stated
that there are no statements of the officers of the 2nd respondent and therefore
cross-examination of these officers is unwarranted.
40. In page number 5 of the show cause notice, it has been stated that
the 2nd petitioner has agreed with the statement dated 18-12-2013 and 20-12-2013
of the proprietor of the 1st petitioner and that of Palani and K. Sundaramoorty,
the two employees of the respective Custom House Agents of the 1st petitioner.
41. Certain statements of the petitioners particularly the one referred to
in paragraph 12 of the show cause notice seems to indicate that there were ad-
missions by the petitioner regarding undervaluation and that there were cash
transactions in the past to evade customs duty.
42. At the same time, it is also evident that the 2nd respondent’s have
recovered several of the documents during the course of investigation which
form the basis of proposals in the show cause notice.
43. As mentioned above, the object of empowering an officer of the
Customs department to record evidence under Section 108 is to collect infor-
mation of the contravention of the provisions of the Customs Act, 1962 or con-
cealment of contraband or avoidance of duty of Excise so as to enable them to
collect the evidence of the proof of contravention of the provisions of the Act for
initiating proceedings for further action of confiscation of the contraband or im-
position of penalty under the Act etc.
44. Section 108 of the Customs Act, 1962 reads as under :-
“108. Power to summon persons to give evidence and produce docu-
ments. - (1) Any Gazetted Officer of Customs shall have power to sum-
mon any person whose attendance he considers necessary either to give ev-
idence or to produce a document or any other thing in any inquiry which
such officer is making under this Act.
(2) A summons to produce documents or other things may be for the pro-
duction of certain specified documents or things or for the production of all
documents or things of a certain description in the possession or under the
control of the person summoned.
(3) All persons so summoned shall be bound to attend either in person or
by an authorised agent, as such officer may direct; and all persons so sum-
moned shall be bound to state the truth upon any subject respecting which
they are examined or make statements and produce such documents and
other things as may be required :
Provided that the exemption under Section 132 of the Code of Civil Proce-
dure, 1908 (5 of 1908), shall be applicable to any requisition for attendance
under this section.
(4) Every such inquiry as aforesaid shall be deemed to be a judicial pro-
ceeding within the meaning of Section 193 and Section 228 of the Indian
Penal Code, 1860 (45 of 1860).
EXCISE LAW TIMES  1st September 2020  219