Ashok Kumar Vs the Senior Intelligence Officer — Customs and Excise | Madras HC (2025)

Ashok Kumar Vs the Senior Intelligence Officer — Customs and Excise | Madras HC (2025)

What the court decided

AI extract

Outcome

Modification allowed: para 8 condition (deposit of title deeds of immovable property worth Rs.25 Lakhs) in the order dated 05.01.2018 in Crl.OP.No.29618 of 2017 modified; Additional Metropolitan Magistrate (E.O.II), Allikulam, Chennai directed to return the deposited property documents; all other conditions of the earlier order left unaltered.

Issue for consideration

Whether the condition at paragraph No.8 of the order dated 05.01.2018 made in Crl.OP.No.29618 of 2017 — directing the petitioner to deposit documents of title deeds of immovable properties worth about Rs.25 Lakhs — should be modified, in view of the changed circumstances (Rs.5 lakh penalty imposed under Section 112(b) of the Customs Act, 1962; complaint/final report not yet filed; documents in Court custody for nearly 7 3/4 years causing hardship to the relative-surety).

Court's answer

Considering the change in circumstances and since the complaint is yet to be filed by the respondent before the trial Court, this Court held that the property documents cannot be retained for an indefinite period.

Ratio / Principle

The Court directed the learned Additional Metropolitan Magistrate (E.O.II), Allikulam, Chennai, to return the property documents deposited by the petitioner.

Key takeaways

The condition at paragraph No.8 of the order dated 05.01.2018 made in Crl.OP.No.29618 of 2017 was modified accordingly, and the other conditions imposed in that order shall remain unaltered.ratio¶¶53

Detailed headnote1 paragraphs

Madras High Court (Sunder Mohan, J., pronounced 17.03.2025; reserved 10.03.2025) — Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017: Modification of a bail condition allowed. Ashok Kumar, allegedly involved with others in evasion of tax of Rs.2.5 crores, had been ordered on 05.01.2018 in Crl.OP.No.29618 of 2017 to deposit title deeds of immovable property worth Rs.25 Lakhs in the trial Court. The Adjudicating Authority subsequently imposed a Rs.5 Lakhs penalty on him under Section 112(b) of the Customs Act, 1962; the deposited title deeds belonged to his relative-surety, who needed the property and pressed for their return; the trial had not commenced, the respondent had filed no complaint or final report, and the documents had remained in Court custody for nearly 7 3/4 years. Holding that the documents could not be retained indefinitely, the Court directed the Additional Metropolitan Magistrate (E.O.II), Allikulam, Chennai, to return them and modified the para 8 condition accordingly, leaving all other conditions of the 05.01.2018 order unaltered. No precedents were cited; the petition was disposed of in the above terms.

Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017

IN THE HIGH COURT OF JUDICATURE AT MADRAS RESERVED ON : 10.03.2025 PRONOUNCED ON : 17.03.2025

CORAM

THE HONOURABLE MR JUSTICE SUNDER MOHAN CRL MP NO. 17896 of 2024

AND

CRL OP NO. 29618 OF 2017

Ashok Kumar

S/o.Champalal Jain, No.7, Adiappa Naicken Street, Sowcarpet, Chennai-79.

Appellant(s)

Vs

The Senior Intelligence Officer Customs House Special Intelligence And Investigation Branch No.60, Rajajai Salai, Chennai-600001

Respondent(s)

CRL OP NO. 29618 of 2017

Ashok Kumar, (age 40 Years) S/o.Champalal Jain, No.7, Adiappa Naicken Street, Sowcarpet, Chennai-79.

Petitioner(s)

Vs

Senior Intelligence Officer Special Intelligence And Investigation Branch, Customs House, No.60, Rajaji Salai, Chennai600 001.R.R.No.21 Of 2017.

Respondent(s)

CRL MP NO. 17896 of 2024

Prayer: To Modify the order passed in Crl.OP.No.29618 of 2017 dated 05.01.2018 by this Court at para 8 of the order to the extent of directing the petitioner to deposit documents of title deeds of immovable properties worth about Rs.25 Lakhs to the satisfaction of the Court.

For Appellant(s):

https://www.mhc.tn.gov.in/judis

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Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017

S.Baskaran R.Yuvaraj

For Respondent(s):

Mr.N.P.Kumar Special Public Prosecutor For Customs

CRL OP NO. 29618 of 2017

For Petitioner(s):

M/s.B.Satish Sundar S.Krishnanandh N.Balaji V.Santharam

For Respondent(s): Mr.N.P.Kumar Special Public Prosecutor For Customs

ORDER

The Criminal Miscellaneous Petition seeks modification of the

condition at paragraph No.8 of the order dated 05.01.2018 made in Crl.OP.No.29618 of 2017, directing the petitioner to deposit the documents of title deeds of immovable property worth Rs.25 Lakhs to the satisfaction of the learned Magistrate concerned.

(i) The learned counsel for the petitioner submitted that the

allegation was that the petitioner along with others were involved in evasion of tax to the tune of Rs.2.5 Crores; that when he was granted bail by this Court he was ordered to deposit title deeds worth Rs. 25 Lakhs in

the trial Court; that the Adjudicating Authority has now based on the https://www.mhc.tn.gov.in/judis

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Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017

involvement of the petitioner imposed a penalty of Rs.5 Lakhs on the petitioner under Section 112(b) of the Customs Act, 1962; that the

petitioner had deposited the title deeds of his relative who needs the property and is unable to sell the property because of the aforesaid condition and is put to untold hardship; and that his relative who stood as surety and deposited the title deeds is pressurising the petitioner to return of the documents.

(ii) The learned counsel further submitted that the trial is yet to commence; that the documents are lying in the custody of the Court for nearly 7 ¾ years; and that the respondent has not filed any complaint or final report so far.

The learned Special Public Prosecutor, opposed the petition for modification and submitted that the respondent has to recover the penalty of Rs.5 lakhs from the petitioner, if the appeal filed by the petitioner against the order of the Adjudicating Authority, is dismissed.

The respondent has not filed the complaint before the trial Court so far. The Adjudicating Authority has now imposed a penalty of Rs.5 Lakhs on the petitioner. The property documents filed by the petitioner https://www.mhc.tn.gov.in/judis

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Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017

is in the custody of the Court for the past 7 ¾ years. The above facts are

not disputed.

https://www.mhc.tn.gov.in/judis

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Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017

Considering the aforesaid change in circumstances and since the

complaint is yet to be filed by the respondent before the trial Court, this

Court is of the view that the property documents cannot be retained for an indefinite period. Therefore, the learned Additional Metropolitan Magistrate (E.O.II), Allikulam, Chennai, is directed to return the property documents deposited by the petitioner. The condition at paragraph No.8 of the order dated 05.01.2018 made in Crl.OP.No.29618 of 2017, is modified accordingly. The other conditions imposed in the aforesaid order shall remain unaltered.

The Criminal Miscellaneous Petition is disposed of, in the above

terms.

17.03.2025

ars

https://www.mhc.tn.gov.in/judis

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Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017

SUNDER MOHAN, J.

ars

To

The Senior Intelligence Officer Special Intelligence And Investigation Branch, Customs House, No.60, Rajaji Salai, Chennai-600 001.R.R.No.21 Of 2017.

The Additional Metropolitan Magistrate (E.O.II), Allikulam, Chennai.

The Public Prosecutor, High Court, Madras.

Pre-delivery order in Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017

https://www.mhc.tn.gov.in/judis

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Crl.MP.No.17896 of 2024 in Crl.O.P.No.29618 of 2017

17.03.2025

https://www.mhc.tn.gov.in/judis

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