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Bombay HC Orders New Affidavit in Customs Case

Case Law Details

TaxGuru Citation
2024 taxguru.in 4697
Case Name
Prem Mehra & Ors. Vs Deputy Commissioner of Customs (Bombay High Court)
Date of Judgement/Order
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Prem Mehra & Ors. Vs Deputy Commissioner of Customs (Bombay High Court)

In Prem Mehra & Ors. Vs Deputy Commissioner of Customs, the Bombay High Court rejected an affidavit submitted by Customs Officer Surgive Meena due to significant procedural flaws. The affidavit, dated August 27, 2024, contained inconsistencies, including a mismatch between the officer’s stated position in Jodhpur and the location of the declaration in Mumbai. Additionally, the court noted that the affidavit lacked proper identification by a notary public, as there were no endorsements confirming the officer’s identity or presence during the signing. The court found that the affidavit also failed to address specific questions posed in a prior order dated August 20, 2024. Despite these issues, the court chose not to issue a contempt notice against Meena but allowed him a final opportunity to file a corrected affidavit. He was instructed to appear personally before the Court Associate to affirm the new affidavit by September 20, 2024. Failure to comply would result in costs imposed on him, recoverable from his salary. The matter is set to be revisited on October 24, 2024, and the petitioners are permitted to use the faulty affidavit to highlight any contradictions in the forthcoming submission.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,472

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