Page 111 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] CHOE JAE WON v. PR. SECRETARY, GOVT. OF TAMIL NADU (FAC) 357
“6. The 2nd Respondent humbly submits that they had ascertained
that Shri Choe Jae Won, who was staying at Hotel Flamingo, Shanti Colony,
Anna Nagar, Chennai-40 alongwith another Korean by name Shri Park
ByungKyuand they have vacated the hotel on 13-9-2019. It was observed
that they have utilised the credit card for payment. Shri Choi Yong Suk herein
was not staying at 804 Belchamp, Hiranadhani Parks, Oragadam Kanchipuram-
602105. In this regard, Lookout circulars dated 17-9-2019 have been issued
for Shri Choi Yong Suk and Choe Jae Won.
10. The 2nd Respondent submits that both the accused Choi Yong
Suk and Choe Jae Won repeatedly made assurances in the Court of Eco-
nomic Offence -I, Egmore and Hon’ble High Court about cooperating with
the investigation, but failed to do so by deliberately absconding and not co-
operating with the investigation. Further proceedings under Central Excise
Act, 1944 has been initiated by issue of following Show Cause Notices for evasion
of Central Excise duty with proposal to impose personal penalty on both the ac-
cused persons :
(1) Show Cause Notice No. 6/2019-C.E., dated 8-1-2020 on
them for availment of ineligible CENVAT credit to the tune of Rs.
12,90,10,805/- and short payment of Central Excise Duty of Rs.
20,56,27,857/- under Central Excise Act, 1944 for the period from Oc-
tober, 2014 to June, 2017 in respect of M/s. Chowel India Pvt. Ltd.
Plant-I.
(2) Show Cause Notice No. 2/2020-C.E., dated 24-3-2020 on
them for availment of ineligible CENVAT credit to the tune of Rs.
2,26,74,056/- (for the period from September, 2014 to Jan., 2017) and
short payment of Central Excise Duty of Rs. 3,41,37,325/- under Cen-
tral Excise Act, 1944 for the period from September, 2014 to June, 2017
M/s. Chowel India Pvt. Ltd. Plant-II. Which is apart from the non-
payment of GST collected from customers amounting to atleast Rs.
40,00,37,447/- for the GST period i.e. from July, 2017 to Feb., 2019.
11. The 2nd Respondent further submits that there is significant
flight risk involved, in case they are given bail. Therefore, it is important
that they remain in the Special Camp in Trichy, to ensure they do not flee
the country before the completion of the on-going investigation (under GST
enactment and other acts) and to attend the prosecution launched against
them in E.O.C.C. No. 01/2020 which is pending before E.O. l Court, Eg-
more and to complete the trial. Further, as order for sending the accused to
special camp at Trichy was given by Public (Foreigners) Department, Tamil
Nadu in exercise the power conferred under section 3(2)(e) of the Foreign-
ers Act, 1946 and hence it is not arbitrary.
The 2nd Respondent submits that aggrieved by the order of sending
the Petitioner to the Special camp, the Petitioner and his General Manager
preferred the H.C.P.’s and they are pending before this Hon’ble Court in
HCP No. 2776/2019 registration date 5-12-2019, in respect of Choi Yong
Suk and H.C.P. No. 2767/2019 registration dated 6-12-2019, in respect of
Choe Jae Won.”
16. Heard the Learned Counsel for the parties and perused the docu-
ments furnished along with the Affidavits filed in support of the above Writ Peti-
tions.
17. Petitioners are presently detained at the Special Camp in Tiruchira-
palli District, and are in the custody of the 2nd Respondent herein. After seeing
GST LAW TIMES  21st May 2020  111