Central Information Commission
Luke Kg vs Department Of Revenue on 21 March, 2025
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग, मुिनरका
Baba Gangnath Marg, Munirka
नई िद ी, New Delhi - 110067
File No: CIC/DOREV/A/2023/148022
Luke KG .....अपीलकता/Appellant
VERSUS
बनाम
PIO,
Central Board of Indirect
Taxes and Customs, Office of
the Commissioner of Customs
(Prev.), Catholic Centre,
Broadway, Cochin - 682031 .... ितवादीगण /Respondent
Date of Hearing : 12.03.2025
Date of Decision : 20.03.2025
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 06.02.2023
CPIO replied on : 09.03.2023
First appeal filed on : 30.03.2023
First Appellate Authority's order : 11.07.2023
2nd Appeal/Complaint dated : 09.10.2023
Information sought:
The Appellant filed an RTI application dated 06.02.2023 (offline) seeking the following information:
"1 Copy of the permission of the Commissioner of Customs or any other officer of Customs Preventive Commissionerate, Cochin for the search operation at the residence of Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram along with the respective note sheets on all files and the letters issued thereon Page 1 of 10 2 Number of officers participated (Name & Designation) in the said search operation at the residence of Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram (mentioned above) 3 The list of documents (if any) seized from the said search operation at the residence of Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram and its copies 4 The list of properties (if any) seized from the said search operation at the residence of Shri. Luke KG, Superintendent of Central Excise & Customs at Thiruvananthapuram (mentioned above). Photos/videos taken at the search operation.
5 The Seizure Mahazar drawn at the time of search operation at the residence of Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram (mentioned above) with details on the concerned files and concerned note sheets by officers on all files dealt with the subject matters.
6 The report submitted to the Commissioner of Customs, Customs Preventive Commissionerate, Cochin with respect to the search operation at the residence of Shri. Luke KG, Superintendent of Central Excise & Customs at Thiruvananthapuram (mentioned above) along with the respective note sheets by officers on all files dealt with the subject matters, circulars and letters issued thereon 7 Video and Audio Recordings and photographs conducted at the residence of Shri. Luke KG, Superintendent of Central Excise & Customs At Thiruvananthapuram (mentioned above) when the search was conducted.
8 Video and Audio Recordings conducted on 15.02.2022 at the time of Inspection of documents as directed by the Inquiry Officer and Additional Commissionerate (P&V), Thiruvananthapuram CGST and Central Excise, Thiruvananthapuram in respect of Shri. Luke KG, Superintendent of Central Excise & Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram along with the Presenting Officer, Smt. G. Gomathy, Assistant Commissioner.
9 Video and Audio Recordings conducted on 15.02.2022 after the Inspection of documents as directed by the Inquiry Officer and Additional Page 2 of 10 Commissioner(P&V), Thiruvananthapuram CGST and Central Excise Commissionerate, Thiruvananthapuram (to record statement under Section 108 of the Customs Act, 1962) in respect of Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram 10 Copy of the Summons dated 15.02.2022 at 3:15PM served to Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram after the inspection of documents with dated acknowledgment (if any) from Shri. Luke K G, Superintendent of Central Excise & Customs, Thiruvananthapuram CGST and Central Excise Commissionerate, Thiruvananthapuram 11 Copy of all Summons issued by the different officers on different dates from the Office of the Commissioner of Customs Preventive to Shri. Luke KG, Superintendent of Central Excise & Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram along with the dated acknowledgment(if any) from Shri. Luke K G, Superintendent of Central Excise & Customs, Thiruvananthapuram CGST and Central Excise Commissionerate, Thiruvananthapuram along with all relevant note sheets by officers on all files dealt with the subject matters, Circulars and letters issued therein on various files of CCP, Cochin.
12 Copy of the Arrest Memo dated 15.02.2022 and copy of the order of the Additional Chief Judicial Magistrate (Economic Offence) Court, Ernakulam at 09:30PM for Custody of Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram along with the respective file noting by officers on all files dealt with the subject matters/circulars and letters issued therein on various files of CCP, Cochin.
13 Copy of the Arrest Report dated 15.02.2022 submitted by the Investigating Officer/Officers to the Additional Chief Judicial Magistrate (Economic Offence) Court, Ernakulam at 09:30PM Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram by the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin along with all relevant note sheets by officers on all files dealt with the subject matters, Circulars and letters issued therein on various files of CCP, Cochin, Page 3 of 10 14 Copy of the various written statements/rejoinders/submissions submitted to the Additional Chief Judicial Magistrate (Economic Offence) Court on various dates by the Commissioner of Customs (Preventive), Cochin on various dates in relation to the said case Shri. Luke KG, Superintendent of Central Excise & Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram by the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin along with all relevant note sheets by officers on all files dealt with the subject matters, Circulars and letters issued therein on various files of CCP, Cochin, 15 Copy of the Statements of Shri. Luke KG, Superintendent of Central Excise &Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram recorded under 108 of the Customs Act, 1962 before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin on 15.02.2022, the date on which the arrest was made along with all relevant note sheets by officers on all files dealt with the subject matters, Circulars and letters issued therein on various files of CCP, Cochin, 16 Copy of the Statements of Shri. Luke KG, Superintendent of Central Excise & Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram recorded under 108 of the Customs Act, 1962 before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin on 21.02.2022, 22.02.2022, 23.02.2022,24.02.2022 and 25.02.2022 the dates on which Shri. Luke K G, Superintendent of Central Excise & Customs, Thiruvananthapuram CGST and Central Excise Commissionerate, Thiruvananthapuram was under custody of the Customs Preventive Commissionerate, Cochin as ordered by the Additional Chief Judicial Magistrate, Ernakulam along with the respective file noting by officers on all files dealt with the subject matters/circulars and letters issued therein, 17 Video and Audio Recordings conducted on 21.02.2022, 22.02.2022, 23.02.2022, 24.02.2022 and 25.02.2022, the dates on which Shri. Luke KG, Superintendent of Central Excise & Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram was under custody of the Customs Preventive Commissionerate, Cochin as ordered by the Additional Chief Judicial Magistrate (Economic Offence) Court, Ernakulam dated 21.02.2022, wherein the statements from Shri. Luke K G, Superintendent of Central Excise & Customs, Thiruvananthapuram CGST and Central Excise Commissionerate, Thiruvananthapuram was Page 4 of 10 taken along with all note sheets by officers on all files dealt with the subject matters/circulars and the respective letters issued therein.
18 Duty Roster for the month of September, 2017 to January, 2018 for the Superintendents of Customs as well as for Inspectors of Customs posted at Air Cargo Complex, Vallakadavu, Shanghumugham, Thiruvananthapuram along with all note sheets by officers on all files dealt with the subject matters and the respective letters issued therein.
19 Copy of the written permission of the Commissioner (if any) or any other officers for arrest of an officer of Customs (Shri. Luke K George, Superintendent of Central Excise and Customs) on 15.02.2022 under Customs Act, 1962 and the concerned file noting by officers on all files dealt with the subject matters and copies of the respective letters issued thereon.
20 The reasons for arrest of the even though Shri. Luke K George, then Superintendent of Customs was a co-noticee to a Show Cause Notice No. 65/2018- Cus dated 07.12.2018& Show Cause Notice No. 15/2019 dated 03.06.2019 to Shri. Luke K G, Superintendent of Central Excise & Customs,Thiruvananthapuram CGST and Central Excise Commissionerate, Thiruvananthapuram during the year 2018 and then in 2019respectively, wherein the sections quoted/shown are one and the same (Section 135 & Section 136 of the Customs Act, 1962). The noting by officers on all files dealt with the subject matters/correspondences and letters issued on various files at the CCP, Cochin 21 The action taken after the issue of the Show Cause Notice No. 65/2018- Cus dated 07.12.2018 issued in 2018 & Show Cause Notice No. 15/2019 dated 03.06.2019 issued in 2019 to Shri. Luke KG, Superintendent of Central Excise & Customs at Thiruvananthapuram Commissionerate, Thiruvananthapuram. Copy of the Order-In-Original if issued (any) in connection with the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram may please be supplied to the undersigned along with full noting on different files(if any) or e-office(if any) reports/letters as well as the note sheets. The present status of these cases as of now and its details may be furnished to the undersigned along with the concerned file noting.
22 All the copies of the relied upon documents in which both the Show Cause Notice No. 65/2018- Cus dated 07.12.2018 in 2018 & Show Cause Notice No. 15/2019 dated 03.06.2019 in 2019 issued to the undersigned Page 5 of 10 as well as to other noticee in connection with the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram. If the relied upon documents are available on a CD, the same may please be supplied to the undersigned, 23 Copy of the statement under section 108 of the Customs Act, 1962 by Shri. Aneesh Das. G.S, S/o. G. Sivadasan Nair, staff of M/s. Plus Max Duty Free Shop (PMDFS), Thiruvananthapuram on 27.12.2018 before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin in presence of Smt. Shanti. V, then Assistant Commissioner of Customs, Commissionerate of Customs (Preventive), Cochin.
24 Copy of the statement under section 108 of the Customs Act, 1962 by Shri. Vineeth. V, S/o. Vijayachandran Nair, staff of M/s. Plus Max Duty Free Shop (PMDFS), Thiruvananthapuram on 23.01.2018 and 24.05.2018 before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin in presence of Smt. Shanti. V, then Assistant Commissioner of Customs, Commissionerate of Customs (Preventive), Cochin.
25 Video and Audio Recordings conducted on 23.01.2018, 24.05.2018 and 01.08.2018 at the time of taking statement recorded under Section 108 of the Customs Act, 1962 from Shri. Aneesh Das. G.S, S/o. G. Sivadasan Nair, staff of M/s. Plus Max Duty Free Shop (PMDFS), Thiruvananthapuram before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin in presence of Smt. Shanti. V, then Assistant Commissioner of Customs, Commissionerate of Customs (Preventive), Cochin.
26 Video and Audio Recordings conducted on 27.12.2018 and 11.06.2018 at the time of taking statement recorded under Section 108 of the Customs Act, 1962 from Shri. Vineeth. V, S/o. Vijayachandran Nair, staff of M/s. Plus Max Duty Free Shop (PMDFS), Thiruvananthapuram before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin in presence of Smt. Shanti. V, then Assistant Commissioner of Customs, Commissionerate of Customs (Preventive), Cochin.
27 Video and Audio Recordings conducted on 23.07.2018 at the time of taking statement recorded under Section 108 of the Customs Act, 1962 from Shri. Kiran David, S/o. David Joseph, staff of M/s. Plus Max Duty Free Shop (PMDFS), Thiruvananthapuram before the Superintendent of Page 6 of 10 Customs, Commissionerate of Customs (Preventive), Cochin in presence of Smt. R. Beena, then Assistant Commissioner of Customs, Commissionerate of Customs (Preventive), Cochin.
28 Video and Audio Recordings conducted at the time of taking statement recorded under Section 108 of the Customs Act, 1962 from the Managing Director of M/s. Plus Max Duty Free Shop (PMDFS), Thiruvananthapuram before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin.
29 Video and Audio Recordings conducted at the time of taking statement recorded under Section 108 of the Customs Act, 1962 from Directors of M/s. Plus Max Duty Free Shop (PMDFS), Thiruvananthapuram before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin.
30 Video and Audio Recordings conducted at the time of taking statement recorded under Section 108 of the Customs Act, 1962 from other staff of M/s. Plus Max Duty Free Shop (PMDFS), Thiruvananthapuram before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin.
31 Copy of the Statement given by Shri. J. Das, the then Assistant Commissioner, Administration & Air Intelligence Unit of Air Customs, International Airport, Thiruvananthapuram under Section 108 of the Customs Act, 1962 before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin in connection with the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram along with all the respective note sheets by officers on all files dealt with the subject matters.
32 Copy of all such statements recorded under Section 108 of the Customs Act, 1962 before the Superintendent of Customs, Commissionerate of Customs (Preventive), Cochin from all different officers of various cadres of the Air Customs, International Airport, Thiruvananthapuram (for example, 1. Shri. J. Das, Assistant Commissioner of Customs, Administration & Air Intelligence Unit (AIU), Air Customs, International Airport, Thiruvananthapuram, 2. Shri. Roy Jose, Superintendent of Customs, Air Customs, International Airport, Thiruvananthapuram (now working as Superintendent, Thiruvananthapuram Commissionerate, Thiruvananthapuram, 3. Shri. K.V. Nair, Superintendent of Customs (now retired), Air Customs, Page 7 of 10 International Airport, Thiruvananthapuram, 4. Shri. Mohanan.A, Superintendent of Customs, Air Customs, International Airport, Thiruvananthapuram (now working as an Assistant Commissioner, Mumbai Customs, Mumbai)) or any other officers in connection with the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram along with all the respective note sheets by officers on all files dealt with the subject matters/circulars and letters on different files.
33 Copy of the Preliminary Inquiry Report submitted by the Officers of Customs Preventive Commissionerate, Cochin to the Hon'ble Economic Offence Court, Ernakulam along with all the related and respective note sheets in respect of the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram along with all the respective note sheets on files by officers on all files dealt with the subject matters.
34 Copy of the First Information Report (FIR) or any other report submitted to the Commissioner of Customs, Customs Preventive Commissionerate, Cochin by the Investigating Officer/Officers in the Duty Free Shop case at Air Customs, International Airport, Thiruvananthapuram along with all note sheets at any Court of India in respect of the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram along with all the respective note sheets on files by officers on all files dealt with the subject matters.
35 Copy of the various report submitted by the Air Customs, International Airport, Thiruvananthapuram in reply to the queries generated by the Customs Preventive Commissionerate, Cochin along with all note sheets in connection with the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram along with all the respective note sheets on files by officers on all files dealt with the subject matters, 36 Copy of the Final Report submitted (if any) by the Commissioner of Customs, Customs Preventive Commissionerate, Cochin to the Hon'ble Economic Offence Court at Ernakulam in connection with the Offence case No. 05/2018 along with all note sheets in respect of the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram along with all the respective note sheets on files by officers on all files dealt with the subject matters.
Page 8 of 1037 Copy of the Final Report submitted (if any) by the Commissioner of Customs, Customs Preventive Commissionerate, Cochin to any other courts of India in connection with the Offence case No. 05/2018 along with all note sheets in respect of the above said case of Duty Free Shop at the Air Customs, International Airport, Thiruvananthapuram along with all the respective note sheets on files by officers on all files dealt with the subject matters.
38 Copy of various summons issued to individuals/companies under section 108 of Customs Act, 1962 and the statements recorded therein.
39 Entire file noting in file C. No. VIII/26/20/2017/CCP. Prev and C. No. VIII/26/20/2017/CCP. Prev and the part files made or any other files dealt the Duty Free Shop case at Thiruvananthapuram International Airport, Thiruvananthapuram. If the noting are in e-office the same may be supplied."
The CPIO furnished a reply to the Appellant on 09.03.2023 stating as under:
"In this regard, it is informed that the information sought for falls within the ambit of exemptions under Section 8 (1) (h) of the RTI Act, 2005, as the prosecution in the case is not filed.
The information is being provided as per the provisions of Sections 7 (1) of the Right to Information Act, 2005."
Being dissatisfied, the appellant filed a First Appeal dated 30.03.2023. The FAA vide its order dated 11.07.2023, upheld the reply of CPIO.
Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerged during Hearing:
The following were present:-
Appellant: Absent.
Respondent: Smt. P.J. Marry Kutte, CPIO-cum-Assistant Commissioner and Smt. R. Latha, then CPIO-cum-Assistant Commissioner, attended the hearing through VC.
The Appellant did not participate in the hearing.Page 9 of 10
The Respondent submitted that the averred case on which the Appellant is seeking information in the instant RTI Application is still under investigation by CBI and accordingly the information is exempted from disclosure under Section 8 (1) (h) of the RTI Act. He further submitted that in the departmental chargesheet case, punishment has been awarded.
Decision:
The Commission after adverting to the facts and circumstances of the case and perusal of the records, observes that a suitable reply in terms of RTI Act has been given to the Appellant at the relevant time. The Respondent during the hearing has apprised the bench that the averred case on which the Appellant is seeking information in the instant RTI Application is still under investigation and accordingly the information is exempted from disclosure under Section 8 (1) (h) of the RTI Act. Hence, no intervention of the Commission is required in the instant matter.
The appeal is disposed of accordingly.
Vinod Kumar Tiwari (िवनोद कुमार ितवारी) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स!ािपत ित) (S. Anantharaman) Dy. Registrar 011- 26181927 Date Page 10 of 10 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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