The petitioners are before this Court calling in question

charge

sheet/final

report

dated

07.09.2021

in

F.I.R.No.19/2020-21/40IE/400204 of Indiranagar Police Station

registered for the offence punishable under Sections 8,

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13(1)(a), 15, 32, 34 and 38(A) of the Karnataka Excise Act,

1965.

Heard the learned senior counsel Sri.Sandesh J.Chouta

for petitioners and Smt. K.P.Yashodha, learned High Court

Government Pleader for respondents.

3.

Brief facts as borne out from the pleadings are as

follows:

The petitioners are Directors of Amazon Seller Service

Private Limited, which owns and operates an online market

place in the name and style of "Amazon". It is a market place

of 'E' commerce. The complainant is the Department of Excise.

The Department of Excise purchased certain products from a

Company by name "Happy and Healthy Foods" and the

purchase is routed through Amazon. Therefore, Amazon in the

case at hand is an intermediary, which facilitated the purchase

for the Excise Department from the seller "Happy and Healthy

Foods". The Department of Excise registers a crime against the

petitioners and other accused, on an allegation that the

purchases made by them through Amazon – online market,

from the hands of "Happy and Healthy Foods" contained

alcoholic bitters by name "Angostura Aromatic Bitters", which

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contain 44.7% alcohol in a 200 ml bottle. This was construed

to be alcohol that was used for making cocktail and was sold

interstate through Amazon – E-market Place without having

valid licence from the Department of Excise, State of

Karnataka. The further allegation is that, these products were

routed through Amazon without paying import duty and

additional excise duty. "Happy and Healthy Foods", the seller is

charge sheeted along with the petitioners herein, who are

members of Amazon, the E-commerce place, on the allegations

of violation of provisions of Excise Act as afore-quoted. The

Police, after investigation, have filed a charge sheet against the

petitioners. On filing of the charge sheet, the petitioners have

knocked the doors of this Court in the subject petition.

4.

Learned senior counsel Sri.Sandesh J.Chouta appearing

for the petitioners, would vehemently contend that the

petitioners are hauled into the proceedings though they have

nothing to do with the product that is manufactured by "Happy

and Healthy Foods" or the purchaser - the Department of

Excise. The allegation of not paying excise duty or additional

excise duty on the import, can at best be laid against Accused

No.1 and not the petitioner, as it has only facilitated through 'E'

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commerce site and placed reliance upon several Judgments.

The liability of the intermediary cannot be seen in the case at

hand, as there is no violation of any law, committed by an

intermediary.

5.

Learned senior counsel would further submit that

Directors are made as accused in the proceeding without

arraigning the company as an accused, as it is ‘Amazon

Company’, which is the intermediary and the Directors are only

office bearers of the said company.

6.

On the other hand, learned HCGP would seek to justify

the action of the Department against the petitioners refuting

the contentions of the learned senior counsel, to contend that

"Angostura

Aromatic

Bitters"

was

a

product

that

was

manufactured by "Happy and Healthy Foods", which contain

47% of alcohol and that had to be sent through the

intermediary and therefore, cannot escape liability. She would

submit that it is a matter of trial for the petitioners to come out

clean.

7.

I have given my anxious consideration to the submissions

made by the learned senior counsel and the HCGP and perused

the material on record.

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8.

The afore-narrated facts about generation of a complaint

by the Department of Excise is not in dispute and therefore, not

reiterated. Whether an intermediary can be hauled into the

proceedings is no longer res integra as this Court while

considering an identical circumstance, with