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17. Mr. Dhaval Vyas, learned Standing Counsel for the Deputy Directorate, Revenue Intelligence, Ahmedabad, relying upon the affidavit of respondent no.3 executed by Gautham S., submitted that on the basis of intelligence it was found that various importers along with the petitioner were engaged in fraudulent imports of Betel Nuts falling under CTH-080290 by using Import-Export Code (IEC) of M/s. S. Krishna and Co. (IEC No.0293012113) through Petraple Land Customs Station, which resulted in evasion of duty of about 100 crores, and investigation for offences which are made cognizable U/s 104 of the Customs Act, 1962, was initiated and undertaken by DRI, Ahmedabad with the assistance of DRI, Kolkatta. It is denied that the offences of evasion of duty under the Customs Act, 1962 are non-cognizable and the permission of the magistrate is required for the investigation, as alleged or at all. The investigation revealed that petitioner and other importers purchased betel nuts from Indonesia which were shown to have been imported initially at R/SCR.A/2554/2013 JUDGMENT DATED: 13/10/2021 Bangladesh and then re-exported to India, with a view to seek exemption under the notification no.105/99. The investigation revealed that huge sums were transmitted to the Indonesian supplier by these Indian importers through various channels based in other countries. It is also contended that DRI, Ahmedabad had issued summons under Section 108 to Mr.Narendra Lodaya as well as his associate Mr.Dhaval Lapasiya, pursuant to which their statements came to be recorded by DRI, Ahmedabad on 14.02.2012, 15.02.2012 16.02.2012, 17.02.2012 and 28.02.2012. DRI, Ahmedabad conducted searches at the premises of Mr. Narendra Lodaya in Mumbai on 14.02.2012 with the assistance of DRI, Mumbai. Since, the Bills of Entry filed by S. Krishna & Co., were provisionally assessed by Customs, Kolkatta, therefore, DRI, Ahmedabad had shared the relevant record with the office of Customs, Kolkatta, acting on which the Commissioner of Customs (Preventive), West Bengal, Kolkatta issued a show cause notice to the petitioner and his associate Mr.Narendra Lodaya.