The central legal point established in the judgment is that in cases of offences by companies under the Bengal Excise Act, 1909, the company must be made an accused, and the liability of its officers is contingent upon the company being prosecuted.

JUDGMENT :

Shampa Dutt (Paul), J.

1. The present revisional application has been preferred praying for quashing of the prosecution Report being No. 02/19-20 dated 26.04.2019 arising out of S.L. 49/2018-19 dated 31.01.2018 of Baguiati Excise Circle, Bidhannagar, under Sections 10/12/16/18(1) of the Bengal Excise Act, 1909 read with rule 118 of West Bengal (Foreign Liquor) Rules, 1998 and punishable under Sections 46A(c)(e)/52 of The Bengal Excise Act, 1909, and the proceedings corresponding to Complaint Case No. 1986 of 2018 and orders connected thereto, presently pending adjudication before the Court of the Learned Chief Judicial Magistrate at Barasat.

2. FACTS:-

The petitioner's case is that he is a retired Army Officer and has set up a Private Limited Company under the name and style “Duomo Distribution Private Limited” (hereinafter referred to as “the said company”) in the year 2017 under the relevant provisions of The Companies Act, 2013 for the purpose of importing new brands of foreign liquor from Europe in the Indian Market. The present petitioner was appointed as one of the directors of the said company since its inception in 2017. The said company is appointed as the sole importer and marketing company in India for globally renowned liquor brands owned by leading manufacturers of international repute namely one Polini Group Italia SRL, Italy (hereinafter referred to as “Polini”).

3. Copies of the Import Export Code issued by the Government of India, Ministry of Commerce and Industry, Department of Commerce dated 12.02.2018 and a license under the Food Safety and Standards Act, 2006 dated 08.03.2018 indicating the aforesaid factum of sole importer and marketing company for globally renowned liquor brands owned by leading manufacturers of Polini are annexed to the revisional application as Annexure “P-1”.

4. The petitioner was appointed as an executive director of the said company and was exclusively engaged for the marketing of the products being imported by the said company.

5. The prosecution story in a nutshell is that a raiding team of the Bidhannagar Excise Department, on 31.10.2018, in between 11.30 hours to 15.20 hours, conducted a raid at the marketing office of the said company situated at AC – 120, Prafulla Kanan, Krishnapur, Police Station – Baguiati, Kolkata – 700101 wherefrom allegedly 292 bottles of foreign liquor (O.S.) of different brands, total quantity – 218.1 liters were allegedly seized and accordingly a forwarding report dated 01.11.2018 annexing the said seizure list dated 31.10.2018 was forwarded before the Court of the Learned Chief Judicial Magistrate at Barasat. The purport of the said seizure list was that the seized bottles of foreign liquor were unregistered and non duty paid. It is the further contention of the prosecution that such articles finds its way in the clandestine market and involves interstate ramification and erosion in augmentation of Government revenue. Accordingly, it results in a heinous offence/business which is a direct threat to the Government exchequer, causing huge loss to the Government revenue.

6. The petitioner states that the petitioner was apprehended by the investigating agency on the same day i.e. 31.10.2018 and produced before the Court on 01.11.2018. On the prayer of the petitioner for bail, the Learned Trial Court was pleased to enlarge this petitioner on bail therein imposing certain conditions which were further relaxed by the Learned Court vide order dated 13.12.2018.

7. After completion of the investigation, the investigating agency submitted the prosecution report being prosecution report no. 02/19-20 dated 26.04.2019 under Sections 10/12/16/18(1) of The Bengal Excise Act, 1909 read with rule 118 of the west Bengal (Foreign Liquor) Rules, 1998 punishable under Sections 46A(c)(e)/52 of The Bengal Excise Act, 1909 against the petitioner herein and another.

8. It is stated by the petitioner that the samples/foreign liquor seized in the instant case were not meant for