M.M.KUMAR,J - (1.) THIS petition filed under Article 226 of the Constitution prays for issuance of direction to the Directorate of Revenue Intelligence- respondent No. 2 (for brevity, 'DRI') to refund the sum of Rs. 70,00,000/- allegedly extorted from the petitioner illegally, arbitrarily, under duress and without any power and authority. It has further been prayed that complete record/items seized by the DRI be also released to the petitioner.
(2.) BRIEF facts of the case are that the petitioner is a partnership firm and engaged in the manufacture of various kinds of leather in the form of different kinds of bags and different varieties of finished leather, which are exported in different colours like blue, grey, ivory, black, brown etc. to Thailand, Hong King, United States of America, Italy and other countries through Container Freight Station, Ludhiana and Container Freight Station, New Delhi (for brevity, 'CFS'). On 26.12.2007, the factory premises of the petitioner as well as residential premises of its partners were searched by the officers of the DRI and entire records of exports, one computer and some documents were seized from the factory premises whereas one Laptop, two mobile phones and some other records were seized fro the residence of Shri Gaurav Sud, partner of the petitioner firm (P-1 and P-2). It is alleged that Shri Gaurav Sud, Managing Partner and Shri Paramjit Singh, Production Incharge of the petitioner were forcibly taken to Ludhiana by the officers of the DRI and they were not allowed to leave the office of DRI till next morning i.e. 27.12.2007. During this time they were allegedly intimidated to make a self-inculpatory statement under the threat of arrest under the provisions of the Customs Act, 1962 (for brevity, 'the Customs Act') and detention under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for brevity, 'the COFEPOSA'). The statement was, inter alia, to the effect that the goods exported by the petitioner were semi finished and not finished leather. The petitioner was further asked to deposit full amount of Drawback/Duty Entitlement Pass Book (for brevity, 'DEPB'), amounting to Rs. 70,00,000/-, which was availed by the petitioner during previous five years. It is claimed the due to threat of arrest and coercion, the Managing Partner of the petitioner agreed to tender a draft of Rs. 70,00,000/- with the DRI. Shri Gaurav Sud, Managing Partner and Shri Paramjit Singh, Production Incharge of the petitioner, were allowed to go in the morning of 27.12.2007, only after making self-inculpatory statement and handing over a cheque of Rs. 70,00,000/-, which was replaced by a draft of the same amount by taking loan from the bank on the next day.
(3.) ON 2.1.2008, the partner of the petitioner firm sent a retraction letter dated 28.12.2007 to the DRI-respondent No. 2 through registered post thereby retracting from his self inculpatory statement obtained on 26.12.2007 (P-4).;