JUDGMENT :

Bharati Dangre, J.

1. A pivotal but significant issue which arise in the present Writ Petition is whether the Respondent-Directorate of Revenue Intelligence has legally and validly commenced the investigation against the petitioner into alleged commission of offence punishable under Section 135 of the Customs Act, 1962 and whether or not, based on the said investigation set into motion, it is entitled to take recourse to the provisions of Section 166-A of the Code of Criminal Procedure, 1973 for issuance of the Letter of Rogatory by the Magistrate.

Before we grapple with the said question of law, we would like to recount the bare minimum facts for answering the said question.

2. The petitioner is alleged to be involved in the over valuation of coal of Indonesian origin and it is alleged that during the period from October 2010 to March 2016, Adani Group of Companies had imported about 1300 consignments of Indonesian Coal and majority of the import came to be routed through their group subsidiary company i.e. Adani Global Private Limited (AGPTE), Singapore and Adani Global (AGFZE), Dubai. It is noted that both the said companies are 100% subsidiaries of a Mauritius Based Comp