The court emphasized the importance of complying with bail conditions and cooperating with the investigating authorities in cases related to customs duty under the Customs Act.

JUDGMENT

Gurvinder Singh Gill, J. (Oral) - This order shall dispose of aforesaid two petitions filed on behalf of Harish Goyal and Rajesh Goyal. While petitioner - Harish Goyal seeks grant of anticipatory bail in respect of offences under Sections 135(1)(a), 135(1)(b) read with Section 135 (1)(i)(b) of the Customs Act, 1962 punishable under Section 104 (6)(a) of the Customs Act in DRI F.No.DRI/LDZU/856(INT-3/ENQ-1/2022, petitioner - Rajesh Goyal seeks modification of conditions, as imposed by the trial Court vide order dated 22.03.2022 (Annexure P-1 in CRM-M-18759-2022).

2. A few facts necessary to notice for disposal of the aforesaid two petitions are that both the petitioners, namely, Harish Goyal and Rajesh Goyal are Executive Managers of M/s Shakti Api Foods Private Limited. It is alleged that M/s Shakti Api Foods Private Limited had imported white sugar from foreign country legally on the basis of an advance license issued by the Government and the same was to be exported back after preparing liquid glucose. It is the case of the prosecution that the said company instead of processing the sugar into liquid glucose and exporting it back, diverted the said sugar into open market in contravention of the provisions of Advance License. The Directorate of Revenue Intelligence under the Customs Act, thus, imposed a custom duty assessed to the tune of Rs.16.17 crores.

3. Pursuant to issuance of summons by the Directorate of Revenue Intelligence for the purpose of recording statements of the concerned Managers/Directors etc., petitioner - Rajesh Goyal was arrested.

4. During the course of proceedings on an application for grant of bail pending before the Court of learned Additional Sessions Judge, Ludhiana, petitioner - Rajesh Goyal made a statement, wherein it was undertaken that while half of the amount i.e. Rs.8 crores approximately already stands deposited, the balance amount would be deposited within 2 1/2 months. Thus, as per the said undertaking given on 22.03.2022, the balance amount was to be deposited by 06.06.2022. The bail application was accordingly adjourned to 06.06.2022 and is presently pending for 03.08.2022.

5. However, petitioner - Rajesh Goyal did not pay the balance amount and filed the instant petition i.e. CRM-M-18759-2022 before this Court seeking extension of time as afforded by the trial Court for depositing the balance amount. It was pursuant to the undertaking given by the petitioner - Rajesh Goyal himself, that he had been granted interim bail by the learned Additional Sessions Judge, Ludhiana.

6. In the other petition filed on behalf of Harish Goyal, the petitioner seeks grant of anticipatory bail. Vide order dated 30.05.2022, petitioner -Harish Goyal has been granted interim bail. The said order reads as follows:

'The petitioner seeks grant of anticipatory bail in respect of a case registered for offences under Sections 135(1)(a), 135(1)(b) read with Section 135 (1)(i)(b) of the Customs Act, 1962 punishable under Section 104 (6)(a) of the Customs Act in DRI F.No.DRI/LDZU/856(INT-3/ENQ-1/2022, wherein the allegations are broadly to the effect that an amount of Rs.16.17 crores is due to be recovered from the accused as custom duty.

Learned counsel for the petitioner has submitted that a co-accused namely Rajesh Goyal, who is Director of the company i.e. M/s Shakti Api Foods Private Limited, has already deposited an amount of Rs.9.50 crores and that the petitioner, in order to prove his bonafidies but without prejudice to his rights to defend the case, is willing to deposit an amount of Rs.2 crores with the Custom Department within the month of June, 2022 and another Rs.2 crores in the month of July, 2022.

In view of the aforestated position, the matter is adjourned to 1.8.2022. Meanwhile, in the event of arrest, the petitioner be released on interim bail subject to his furnishing personal bonds and surety bonds to the satisfaction of Arresting/Investigating Officer. However, the petitioner shall join investigat