CRL.M.C. 236/2021 Page 1 of 19

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IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision: 21^st DECEMBER, 2021

IN THE MATTER OF:

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CRL.M.C. 236/2021 & CRL.M.A. 1244/2021

AMIT KUMAR GUPTA

..... Petitioner

Through

Mr. Priyadarshi Manish, Ms. Anjali J.

Manish and Mr. Kinjal Shrivastava,

Advocate

versus

PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT)

..... Respondent

Through

Mr. Satish Aggarwala, Sr. SPP with

Mr. Gagan Vaswani, Advocate

CORAM:

HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD

SUBRAMONIUM PRASAD, J.

1.

The present petition under Section 482 of the Code of Criminal

Procedure is for setting aside the order dated 16.02.2020 passed the Ld.

Chief Metropolitan Magistrate which directed the disposal of the goods

imported by the petitioner which are perishable in nature and kept in the

custody of the respondent in accordance with the Disposal Manual 2019.

The Petitioner herein is a businessman and is the sole proprietor of M/s Jai

Dev Traders, 384, Kirana Mandi, Ram Nagar, Ghaziabad-201001.

2.

The facts, in brief, leading to the filing of the instant petition are as

under:

a)The Petitioner in the course of his business during October-December

2016 had imported Dry Dates from Dubai originating from Iran, about

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CRL.M.C. 236/2021 Page 2 of 19

8 containers thereof valued at Rs.1,24,22,876/- and 6 bills of entry of

the dates were produced against the consignment.

b)The Customs department received intelligence information that this

consignment did not originate in Iran but loaded from Karachi Port by

one agency namely Maersk Pakistan Line and the Petitioner showed

the custom authorities the following Bills of Entry in its ledger book

to dispel the suspicion of the Customs Department-

SNo. Bill of Entry &

Date

Container No.

Assessable Value

1. 5266364 dated

12.10.2019

MSKU1096949

SUDU6634850

Rs.3210314

2. 5266615 dated

12.10.2019

MSKU6524119

Rs.1605157

3. 5303582 dated

15.12.2019

TGHU4674899

MSKU8013669

Rs.2883446

4. 5309933 dated

16.10.2019

MSKU0254778

Rs.1511036

5. 5312175 dated

16.10.2019

MRKU4983009

Rs.1524899

6. 5363294 dated

19.10.2019

MRKU4378780

Rs.1528069

c)The 8 containers were accordingly taken in custody. For investigation,

the department, on 01.11.2019 summoned the freight forwarder of

M/s Sea Fast Shipping Agency and checked his phone. Incriminating

information was found in the phone. Accordingly a panchnama was

prepared on 05.11.2019.

d)The Department also wrote to the shipping agency i.e. Maersk Line

on 04.11.2019 to verify the shipping status of the 8 containers

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CRL.M.C. 236/2021 Page 3 of 19

containing dry dates for sale in the background of assertion made by

the Petitioner stating that the containers had been shipped from Iran.

e)M/s Maersk Line replied vide email dated 5.11.2019 stating that the

containers were shipped from Karachi Port, Pakistan. Documentary

proof i.e. copy of Bill of Lading was annexed to the email.

f)Thereafter, the seized containers were inspected and summons was

issued to the Petitioner on 04.11.2019 seeking an explanation about

the true origin of these goods.

g)The statement of the Petitioner was recorded under Section 108

Customs Act where he allegedly admitted to the e-mail of Maersk

Line confirming the origin of the goods to be from Karachi Port,

Pakistan and not Iran. The said statement was later retracted by the

Petitioner.

h)The Customs Department arrived at the conclusion that the Petitioner

had deliberately suppressed the origin of the containers containing

packaged dry dates for evading customs duty as goods imported from

Pakistan carry a higher import duty as against imported