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Modifies Strict Condition for Chinese National Accused of GST Evasion
The has intervened to facilitate the release of a Chinese national, Alice Lee, who remained in for nearly five months despite being granted . Hon’ble Justice Samit Gopal modified the stringent conditions that had rendered her release impossible due to the refusal of the to provide a mandatory .
The Impasse Behind Bars
Alice Lee was arrested on , in connection with an alleged evasion case involving While the granted her on , the order imposed a specific condition requiring the applicant to secure a certificate from the Chinese Embassy guaranteeing her appearance before the .
When Alice Lee approached the embassy to comply with this order, the consulate declined the request, stating,
"In accordance with its functions and powers of consular responsibilities, the embassy is unable to issue such relevant
."
Left with no recourse, the applicant remained incarcerated, prompting her to file a
.
The Legal Tug-of-War
The had initially opposed the , citing the gravity of the and the applicant's status as a foreign national. The department argued that the accused had evaded approximately ₹88.8 lakh in tax through the misclassification of imported components as mere cabinets.
Conversely, the applicant argued that the refusal of the embassy made compliance with conditions 15(vii) and 15(viii) impossible. Meanwhile, the in Delhi informed the court that the applicant had been issued an 'X-Misc.' visa—valid until —specifically for the purpose of attending court proceedings, albeit with an endorsement prohibiting departure without an exit permit.
Judicial Analysis and Modification
Recognizing that the original condition had effectively nullified the benefit of the grant, Justice Samit Gopal observed that the court must balance the interests of justice with the practical limitations faced by the accused. The court found that the efforts made by the applicant to comply were sincere and that the visa status provided sufficient .
In the modified order, the court substituted the requirement for an embassy guarantee with an to be filed by the applicant herself. She is now required to file an once every two months, updating the on her location and movements within the country, while maintaining the prohibition against leaving India without judicial permission.
Key Observations
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"Looking to the efforts of the applicant for compliance of the said order, the refusal of the Embassy of China in India to grant such for her in Court... the condition no. 15 (vii) is hereby modified."
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"The applicant shall file an before the concerned that she shall appear on each & every date without fail and co-operate with the proceedings."
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"The may make all possible efforts/endeavour and try to conclude the trial expeditiously after the release of the applicant."
Implications of the Ruling
The decision serves as a significant precedent for the treatment of foreign , emphasizing that conditions should not be impossible to satisfy. By replacing state-sponsored guarantees with personal undertakings backed by strict monitoring of visa status, the has reinforced the principle that incarceration should not be unnecessarily prolonged by administrative hurdles that fall outside the control of the accused. The is now tasked with managing the proceedings, ensuring that justice is expedited without infringing upon the rights of the accused to seek release.
