V.K. Shali, J.

1. This is a writ petition under Article 226/227 of the Constitution of India read with Section 482 Cr.P.C. seeking quashing of the Criminal Complaint No.25/1/03 titled V.P. Sharma, Intelligence Officer, DRI vs. M/s. Siddhartha Polymers Ltd. (now known as Siddharth Asia Ltd.) & Ors., under Sections 132 and 135 (1) (a) of the Customs Act, 1962.

2. Briefly stated, the facts of the case are that pursuant to the general investigation carried out by the DRI against the import of Poly Carbonate Sheets (PC Sheets) under Open General License into India being imported by various importers, a raid was conducted on the petitioners. After conducting the raid, a show cause notice was issued against the petitioners on 31.3.2003 in substance alleging that they had mis-declared the goods inasmuch as the importer, namely, the petitioners had stated on 1.2.2003 that the PC Sheets imported by them were made by extraction process of scrap indicating that the declaration made by them to the Customs was false, that is, the Sheets are made of de-generated scrap, while as they were prepared from fresh polymer of high resin. The second allegation against them was that the internatio