Directorate of Revenue Intelligence Vs Swaraj International & Anr. (Delhi High Court)
Delhi High Court held that Magistrate not empowered to order/ direct fresh revaluation of smuggled goods at the preliminary stage of investigation. Accordingly, direction for revaluation of goods is unsustainable in law.
Facts- On 4th June, 2009, Respondent No. 2, Harsh Vasant, and one Moolchand Sharma, were arrested by officers of the DRI, Delhi Zonal Unit, for offences u/s. 132 and 135 of the Customs Act, 1962, in relation to the smuggling of 5010 bottles of foreign liquor, allegedly concealed within a consignment of foodstuff and beverages, imported under Bill of Entry dated 26th May, 2009. The arrested persons were produced before the Duty Magistrate on the same date and were remanded to judicial custody. Subsequently, they were granted bail subject to certain conditions.
Respondent No. 2 filed an application before ACMM, seeking revaluation of the goods. DRI filed a reply opposing the said request. However, by order dated 12th January, 2010, the application was allowed.
The Directorate of Revenue Intelligence, through the present petition, un/s. 482 of the Code of Criminal Procedure, 1973, assails order dated 27th September, 2012, passed by ACMM, to the extent that it directs revaluation of the smuggled goods.
