JUDGMENT 1. - Heard. It is submitted by Shri Bajwa, learned counsel that petitioner is on interim bail since 3.12.92. It is submitted that petitioner has obtained licence from District Industries Officer, Govt, of Rajasthan for importing certain items, which includes D.C. Micro Motors (DCMM), Clock Movement and Calculate other set. The original licence was produced for perusal of this Court. It is submitted that certain consignments were received at Jaipur Aerodrome, which were cleared after payment of the Customs Duty as assessed by the customs authorities and were brought out after payment of octroi etc. in early November, 92. It is submitted that on 7.11.92 officials of Directorate of Revenue Intelligence (DRl) took away certain papers/documents from factory namely Sagar Electronics situated at F-50-A Malviya Industrial Area, Jaipur. On 8.11.92 they visited the Head Office and sealed certain consignments, which had been cleared by customs authorities but had not been opened. These consignments were given on Supurdginama to the applicant. However, on 9.11.92 these consignments were seized in absence of the applicant and in presence of his mother. Certain consignments, which were to be received on 9th- 10th November, 92 at Delhi were also seized by D.R.I. It is submitted that the customs authorities have raised objections that DCMM of voltage of 6-9 and 12 have been imported, which could not be used in watches clocks etc. There are items regarding which the licence had been issued to the applicant. It is also contended by Customs Department that the higher duty is to be paid on DCMM of above voltage which is at Rs.13/- per piece instead of 30% advalorem of the total price of the goods. 2. It is contended by Shri Bajwa, learned counsel that once the goods were cleared after payment of the customs duty the only remedy available with the Customs Department is to file revision under proviso to Section 129-D of the Customs Act, 1962. Reliance has been placed on 1987(28) E.L.T.63(Bombay) wherein this proposition of law has been laid down by a Division Bench of Bombay High Court. It is further submitted that if there was any dispute regarding the valuation, the customs authorities become functus officio after charging the customs duty and no action can be taken by D.R.I. in this respect. Reliance has been placed on 1987(28) E.L.T.63(Bombay) wherein this proposition of law has been laid down by a Division Bench of Bombay High Court. It is further submitted that if there was any dispute regarding the valuation, the customs authorities become functus officio after charging the customs duty and no action can be taken by D.R.I. in this respect. It is further, pointed out that Export Import Policy effective from 1.4.92 to 31.3.97 has to be issued by Ministry of Commerce, Govt, of India. Chapter-V deals with imports., Clause 22 mentions such goods, which can be imported freely without any restriction except to the extent such imports are regulated by the Negative List of imports or any other provision of this Policy or any other law for the lime being in force. Clause. 23 deals with such items, which are importable without any restriction, may be imported by any person, whether he is an Actual User or not. It is further provided that if such imports require a licence, the Actual User alone may import such goods unless the Actual User Condition is specifically dispensed with by the licensing authority. It is submitted by the learned counsel that the applicant had already obtained the licence from Govt, of Rajasthan for importing DCMM as also Calculators The consignments seized consists of DCMM and Calculators in semi knocked down conditions. It is also pointed out that none of these items are covered by the Negative List given in clause 156 of the same Policy mentioned above. 3. Shri R.S. Chauhan, learned counsel has given out various dates, on which, consignments of DCMM received at Jaipur and at Delhi Air-port, were seized. It is submitted that in the Quartz watches, clocks the DC Micro Motors of only 1.5 voltage can be used and not of 6,9/12 voltage. It is, therefore, submitted that these items could not have been used by the applicant himself, therefore, the same are covered under definition of smuggled items. It is also submitted that applicant does not manufacture Calculators therefore, he could not have imported Calculators in semi knocked down condition. He referred to Section 111-F of the Customs Act and pointed out that a person has to himself give the description of the imported goods and the purpose for which it has been imported and also the value of the goods. He referred to Section 111-F of the Customs Act and pointed out that a person has to himself give the description of the imported goods and the purpose for which it has been imported and also the value of the goods. Under Clause-(m) of Section 111 such goods can be confiscated, if the value of the goods has not been declared correctly. It is, therefore, submitted that the applicant does not deserve the benefit of Section 438 Criminal Procedure Code. 4. I have heard both the parties and gone through the provisions and relevant material produced for perusal of this Court. From the licence dated 16.9.92 issued by Govt, of Rajasthan, which was produced for perusal of this Court it can be said that the applicant has been given licence to import the clock-movements as also electronic Calculators. Therefore, it cannot be said that the applicant did not possess any licence to import the Calculators. It is also clear that the applicant filled up the required proforma for declaration regarding the value etc. of the goods imported as per the provisions of the Customs Act, in which, the valuation of DCMM was mentioned. It was further mentioned that these DC Micro Motors were to be used for movement of clocks and the customs authorities have calculated the duty, which has been paid.If the customs authorities feel that the duty has been wrongly paid, the same can be recovered from the petitioner in accordance with the provisions of law. It may also be pointed out that as per Section 4-1 of Import Export Control Act, 1947 if any person is liable to penalty, who in relation to any goods or material which have been imported under any licence or letter of authority etc., he shall be liable to a penalty not exceeding 5 times of the value of the goods or materials Rs.1,000/- whichever is more whether or not such goods or materials have been confiscated or are available for confiscation. Thus, under the provisions of Section 4-1 the authorities are free to take any action, if any provision of law/licence has been contravened. Thus, under the provisions of Section 4-1 the authorities are free to take any action, if any provision of law/licence has been contravened. It was also pointed out by the learned counsel for the applicant that the Customs Tariff given under Chapter 85 of the Customs Tariff of India, 1992-93 shows at item 85.35 and in the Table given on the same page at 85.01 that DCMM not exceeding 13.5 voltage have to be charged at the rate of 30% advalorem if the use is for audio cassette recorder or player. If the same is used for the purposes of any other item the duty will be 30% advalorem (2A.85.01). Thus it cannot be said at this juncture whether DC Micro Motors could be used only for calculators or minor also for any other purpose as per the licence given to the applicant. 5. I am, therefore, inclined to give the benefit of Section 438 Criminal Procedure Code to the applicant.The SHO/ Arresting Officer/Investigating Officer, Police Station/Directorate of Revenue Intelligence, New Delhi is, therefore, directed that in the event of arrest of petitioner Vasudev Rajani s/o Shri Jethanand he shall be released on bail provided he furnishes a personal bond in the sum of Rs.30,000/- (Rupees thirty thousand only) with two sureties of Rs.15,000/- each to his satisfaction, on the following conditions: (i) that the petitioner shall make himself available for recording of any statement by the concerned authorities as and when required; (ii) that the petitioner shall not directly or indirectly make any iducement, threat or promise to any person acquainted with the facts of the case, so as to dissuade him from disclosing such facts to the court, or any police officer and (iii) that the petitioner shall not leave India without the previous permission of the Court. *******