- (1.) [Order]. -
(2.) IN these appeals, the order passed by the A. P. High court in Writ Petition Nos. 3103 of 1991 and 3104 of 1991 is under challenge. It appears that statements under Section 108 of the Customs Act and Section 40 under the Foreign Exchange Regulation Act were recorded by the concerned officers. It was at this stage, one of the person making such statement and the wife of another person making the statement, moved writ petitions praying for issue of writ in the nature of habeas corpus so that the" statements so recorded could not be used for the purpose of launching any prosecution or any penal action could be taken under any enactment or enactments in force. IN our view, the High court should not have entertained such application and pass the impugned judgment. We, therefore, set aside the impugned order of the High court by allowing these appeals. It is, however, made clear that we have not expressed any opinion on the merits of the case and if any action is taken pursuant to such statements, it would be open to the 325 aggrieved parties to raise such objection including the objection-praised before the High court in respect of the said statements as may be admissible in law. Mr. Subba Rao, learned counsel has drawn our attention to an observation made by this court in Poolpandi v. Supdt. of central Excise and Ors. 1992 (60 E.L.T. 24 (S.G.)= 1992 (3 SCR 247 wherein it has been observed by this court that if during the litigation, orders of stay have been passed from time to time and the matters have remained pending for no fault on the part of the concerned departments of the Union of India, the entire period for which the cases have remained pending either in this court or in the High courts shall be excluded while computing the period under Section 110 of the Customs Act and the other relevant provisions. It is not necessary for this court to make any observation because it will be open to the parties to cite the said decision if in the facts and circumstances of the case, such decision is applicable. The appeals are accordingly disposed of.;