JUDGMENT

M.L. Mehta, J. —The Directorate of Revenue Intelligence (hereinafter referred to as the “department”), by way of the present petition, has challenged the order dated 10.9.2010, passed by the learned ACMM granting bail to the respondent in the matter titled, Vinod Kumar Mulani v. Directorate of Revenue Intelligence, on the ground that the learned ACMM exceeded his jurisdiction in granting bail to the respondent.

2. The brief facts necessitating the disposal of the present petition are that, on the basis of an intelligence input about the operation of a syndicate involved in the fraudulent availment of duty drawback by exporting inferior quality garments in the name of bogus front firms. searches were conducted at various places including the residence of the respondent. Several incriminating material was collected from the residence of the respondent. Thereafter, several witnesses were examined by the department and their statements recorded under Section 108 of the Customs Act (hereinafter referred to as the “Act”). The involvement of the respondent was said to be mentioned in the statements so recorded by the. department. The respondent was also summoned several times und