Shri Vishnu Processors vs. Union Of INDIA And Others
Held
The Court held that the DRI officers had the jurisdiction to conduct the search under Section 105 of the Customs Act, 1962, as the petitioner's premises were relevant to the ongoing investigation. The dispute regarding the contents of the panchnama is a question of fact that cannot be decided in writ jurisdiction at this stage.
Facts
DRI officers searched the petitioner's factory premises in connection with an investigation into ineligible drawback and IGST claims made by certain dealers. The petitioner was a supplier to these dealers, and during the search, records were seized and a panchnama was prepared.
Key Issues
Whether DRI officers had the jurisdiction to search the premises of a supplier to dealers under investigation. Whether a dispute regarding the contents of a panchnama can be a ground to quash the search at this stage.
Sections Cited
Section 105
AI-generated summary — verify with the full judgment below
CWP No. 25129 of 2019 [1]
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No. 25129 of 2019 Date of decision: March 20, 2020 Shri Vishnu Processors .. Petitioner v. Union of India and others .. Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. R. Santhanam and Mr. Sandeep Bansal, Advocates for the petitioner. Mr. Sunish Bindlish, Advocate for the respondents. ... AVNEESH JHINGAN, J. The writ petition is filed seeking quashing of panchnama, memo dated 9.7.2019 and for direction to the respondents to return all the documents and record seized on 9.7.2019. The brief facts are that officers of Director of Revenue Intelligence (for short, 'DRI') conducted a search on 9.7.2019 in the factory premises of the petitioner. The search was in connection with investigation going on for availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills by M/s Worldwide Tradelinks, Ludhiana and M/s NMR Knitfab Private Limited, Ludhiana. The petitioner had supplied material to said dealers.
The judgment continues below.
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