ORDER

Heard counsel for the petitioner, counsel for Opposite Party nos. 2 and 3 and the State.

2. The petitioner apprehends his arrest in a case registered for the offences punishable under Sections 135(1)(a) and 135(1)(b) for violation of section 7, 46 and 47 of the Customs Act, 1962 read with section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992.

3. Prosecution case in brief is that on specific information a raid was conducted on 30.06.2022 at Gaya Railway Station and the DRI authorities of Patna apprehended three persons namely, (i) Vishal Kumar (ii) Ashish Raj and (iii) Rajan Kumar Soni and 1982.340 Grams of worth Rs. 1,03,45,832/- were recovered from their possession. From possession of Vishal Kumar four pieces of Biscuits/Bullions of foreign origin gold were recovered, however, from possession of Ashish Raj seven pieces of Biscuits/Bullions of foreign origin gold were recovered and from possession of Rajan Kumar Soni two pieces of Biscuits/Bullions of foreign origin gold were recovered. It is further alleged that subsequently the statement of all the three apprehended persons were recorded under Section 108 of the Customs Act where they accepted their guilt and also disclosed the name of the respective recipients of the gold under seizure.

4. It is submitted that petitioner is not named in the FIR. Name of petitioner transpired in this case on the basis of confessional statement of co-accused Ashish Raj during course of investigation. Petitioner is owner of the shop namely, M/s S.K. Traders Madar Darwaza, Mohalla Navratan Bazar, Sasaram, Rohtas Pin-821115 having G.S.T Registration No. 10ARLPR2904G1Z vide Annexure- 2 to this petition. It is further submitted that petitioner is an income tax payer and regularly filing income tax return as bona fide tax payer and in support of the same he has annexed IT return filed by the petitioner vide Annexure-3 series to this petition. Petitioner being owner of the shop namely, M/s S.K. Traders @ Soni Jewellers has purchased two lots of semi-finished gold jewels from one B.J. Jewellers of Tamil Nadu of worth Rs. 31,46,000/- vide tax invoice as well as Logistic Receiving Receipt dated 11.06.2022 of B.J. Jewellers. A copy of the tax invoice and logistic receiving Receipt dated 11.06.2022 of B.J. Jewellers are annexed as Annexure-4 and 4/A to this petition. It is relevant to mention here that in the present case seven (07) pieces of refined primary Gold Bullions/Biscuits weighing 787.420 Grams were allegedly seized by the DRI authorities on the ground that it is being smuggled from Bangladesh into India. However, such stand of the DRI authorities is absolutely improper and incorrect and merely based on assumption and presumption, as the seized seven pieces of Gold Bullions/Biscuits does not bear any mark/label of foreign origin. Moreover, the department did not prove that the goods were of foreign origin rather in light of the invoice issued by the registered firm the allegation made against the petitioner has got no leg to stand. It is further submitted that against arbitrary seizure of validly purchased gold the petitioner approached the learned Joint Commissioner Customs, Patna whereby he has been requested to release his Primary Gold weighing 787.420 Grams worth Rs. 41,09,546/- forthwith and in this regard, petitioner has filed release application on 01.08.2022 vide Annexure-8 to this petition. It is further submitted that value of the seized seven (07) pieces of Gold Biscuits/Bullions recovered from possession of the petitioner comes to Rs. 41,09,546/- only (serial no. 5 to 11 of the seizure list) which is obviously much less than Rs. One Crore. Therefore, as per the provisions laid down under Customs Act the offence itself is bailable, but the DRI authorities with a view to give different colour to this case, has issued only one composite seizure list against the recovery of 13 Biscuits/Bullions from possession of the three different persons and when the recipients of