JUDGMENT

1. CRL.M.C.4529/2023 has been filed by the petitioner Directorate General of GST Intelligence (DGGI) seeking setting aside of the order dated 2nd February, 2023, passed by the learned Additional Sessions Judge (ASJ), Patiala House Courts, New Delhi, granting anticipatory bail to the respondent accused Jitender Kumar.

2. CRL.M.C.4528/2023 has been filed by the petitioner DGGI seeking setting aside of the order dated 24th April, 2023, whereby the learned ASJ has dismissed the petition filed on behalf of the DGGI seeking cancellation of the anticipatory bail granted to the respondent on 2nd February, 2023.

3. Brief facts, as agitated by the DGGI, are as follows:

3.1. The officers of DRI Gandhidham and DGGI, acting on intelligence, intercepted 21 containers carrying smoking mixtures from Mundra Port, Gujarat on 3rd October, 2022. The samples taken therefrom were sent to the Central Revenues Control Laboratory (CRCL), Kandla, wherein it was revealed that the aforesaid smoking mixture was a spurious product and not fit for human consumption.

3.2. Investigation was started and summons were issued to the exporter company, M/s Harsha International. However, the proprietor of M/s Harsha