VIJAY KUMAR VYAS,J. - (1.) The petitioner was arrested on 08.05.2018 for offences under section 132, 135(1)(a) and (b) of the Customs Act, 1962 punishable under section 135(1)(i)(A).
(2.) 1 Brief facts of the case are that the petitioner filed a Bill of Entry No.5275518 dated 16.05.2016 for clearance of 16 Sets of Paper Cup Machines. Appraising Group raised query on 16.05.2016 asking the party to declare make, model and to submit previous evidence of clearance of the same items. The CHA filed reply via e-mail 17.05.2016 and declared model of all 16 machines as TW-D16. Thereafter, the Appraising Group ordered for first check examination. 2. 2 On 17.05.2016, DRI, Jaipur called to hold the consignment of the said Bill of Entry. DRI officers inspected the consignment and found the Model No. mentioned on all the 16 machines as "DEBAO D-16". The DRI officers on reasonable belief that the above machines being mis-declared, both in terms of description as well as value, seized the 16 machines under section 110 of the Customs Act vide Panchnama dated 17.05.2016.
(3.) The petitioner did co-operate in the investigation. Time and again, summons were issued to him to appear before the authority. Thereafter, a complaint under section 174 and 175, IPC was filed before the Magistrate of the jurisdiction. Thereafter, the petitioner was arrested on 08.05.2018.;