SATISH KUMAR SHARMA,J. - (1.) This Criminal Writ Petition has been filed with the following prayer:- i. Direct the respondents to produce the proceedings of any investigation undertaken by them and investigation report with a view to launch criminal proceedings pertaining to panchnama proceedings (Annexure-4 colly.) and be pleased to quash and set aside the same. ii. Direct that no coercive action including that of arrest be taken against the petitioners in respect of matters/ proceedings arising out of panchnama proceedings (annexure-4 colly.) iii. Direct that in case statements under section 108 of Customs Act are required to be recorded the same may be recorded under video recording of proceedings in presence of a lawyer. iv. Any other relief that the Hon'ble Court would consider appropriate to grant in favour of the petitioner in the facts and circumstances of the case.
(2.) Heard learned counsel for both the sides and perused the material made available on record.
(3.) Learned counsel for the petitioners submits that the petitioners have not made any evasion of duty. As per guidelines issued by the Central Board of Excise and Customs on 23-10-2015 no prosecution can be launched before adjudication of duty, but the respondents are adament to launch the prosecution against the petitioners in violation of these guidelines and also they are threatening to arrest them in contravention of the Circular No.28/2015 issued by the Central Board of Excise and Customs dated 23-10-2015. The petitioners are ready to cooperate in the investigation/ enquiry made by the respondents, but they should be protected from any coercive action by the respondents in violation of legal provisions. Reliance has been placed on Prasad Purshottam v. Union of India (2019) 74 GST 545 Bombay, Akhil Krishna Maggu v. Deputy Director DG of GST Manu/PH/2717/2019; Vijay Sanjnani v. Union of India 2017 (345) ELT 323 (SC); Nisar Pallathu Kadavil Aliyer v. Union of India, Writ Petion No.3022/2019 decided on 20-8-2019 (HC of Bombay); Gorav Kathuria v. Union of India 2016 SCC Online P&H 3428; Gaurav Kathuria v. Union of India, (Criminal Appeal in Supreme Court of India) Criminal Appeal No.737/2016; Circular No.35/2016, Customs; Commissioner of Customs Mumbai v. R.B. Jewellery Corporation 2015 (325) ELT 463 (SC) Notification dated 26-10-1961; GKB Visions Ltd. v. Commissioner of Central Excise GOA 2018 (363) ELT 631 (Tri.Mumbai).;