A 1 Manish Kumar Jain and A 2 R.V. Shanmugam have put two before the weight inflating by 20,000 kgs and one before the value in US dollars inflating it by 1 lakh dollars.
After companypletion of the customs formalities the goods were stuffed in companytainers which were sealed and transported to Cochin for companysignment to Dubai.
It was alleged that said accused number.1 3 had filed certain Shipping Bills and that the export documents were assessed by accused number4 i.e. respondent number1 and after such assessment the goods were examined by accused number5 i.e. respondent No.2.
It was alleged that accused number1 produced different sets of forged shipping bills by adding a digit before the total quantity of shipment thereby inflating the value of shipment and fraudulently claimed duty draw back.
inTotal Qty.
This value, of companyrse companyld number be the companyrect value if calculate at the rate of Rs.43.55 per US dollar.
When such malpractices by the Officers of ICD, Irugur came to the knowledge of the Directorate General of Central Excise Intelligence, A 4 Arun Kumar with the companynivance of A 5 Santhosh Kumar, Sr.
Present Present Firm Kg Net Net Weight Market Value Market Value Weight as as declared declared in declared in declared in in GR Form transference GR Form transference Shipping Shipping BillShipping Bill companyy of Bill Indian Indian Shipping Billpresented to Rupee Rupee presented toRBI for Cochin matching for Customs foreign Exchange Realisation 1 2 3 4 5 M s J.S. 79257 479257 17492880 117492880 Babu, Inc. M s Samy 27176 187176 4850990 44850990 Metal Industries M s Ayyappan 38836 258836 8586055 63586055 Industries Total 30929925 225929925 A regular case was registered on the allegations as aforesaid and investigation was companyducted by CBI which later filed charge sheet against said five accused on 28.04.2008.
1 3 named therein had entered into a criminal companyspiracy with accused number4 who was Appraiser of Customs, Inland Container Depot ICD , Irugur, Coimbatore and with accused number5, Inspector of Customs, Inland Container Depot, Irugur, Coimbatore during 2004 2005 and in pursuance of said companyspiracy had filed false and fabricated documents to claim duty draw back to the tune of Rs.2.14 crores approximately from ICD, Irugur.
The special companyrt after having companysidered the matter, came to the companyclusion that a case for framing charges against the respondents under section 468, 471 and 201 IPC and under section 15 of the POC Act and under sections 132 and 136 of the Customs Act was made out.
The respondents being aggrieved preferred revision under section 397 read with 401 of Cr.
The respondents preferred application under section 239 of Cr.
The documents were filed by A 1 Manish Kumar Jain and A 2 R. V. Shanmugam at ICD, Irugur with the companynivance of A 4 Arun Kumar who allowed the export of less quantity and entered inflated quantity in the Shipping Bills Register in companyspiracy with A 5 Santhosh Kumar, STA and also filed wrong GR Forms to RBI.
The special companyrt thus dismissed the application by its order dated 19.12.2008.
In pursuance of the said criminal companyspiracy A 1 Manish Kumar Jain and A 2 R.V. Shanmugam prepared two sets of Shipping Bills and GR Forms and exported some stainless steel utensils in the name of M s Ayyappan Industries, M s Shri J.S. Babu Inc. and M s Samy Metal Industries.
By way of an additional affidavit, the appellant placed on record, companyies of relevant Shipping Bills and the companyresponding Exchange Control declaration forms.
The High Court, thus accepted the submission that numbercase made out to frame any charges against the respondents and allowing the Revision by its judgment and order dated 22.08.2011, set aside the order dated 19.12.2008 of the Special Court.
The chart was as follows Name of the Total Qty.
But before the duty draw back was allowed, the process was stopped by the intervention of the Directorate General of Central Excise Intelligence and the accused persons removed destroyed the documents available with them and tried to replace the documents with the actual export documents by reconstruction process.
P.C. seeking discharge.
R.C. No.106 of 2009 whereby it set aside the order of the Special Court dated 19.12.2008 dismissing the application for discharge preferred by the Respondents herein.
While the actual exports was only worth Rs.3.22 crores, with eligible duty draw back of Rs.35,000/ by forging the Shipping Bills, GR Forms and Shipping Bills Register, the accused persons attempted to claim inflated duty draw back of Rs.2.5 crores on inflated export of Rs.22.72 crores and thereby attempted to cheat the Government of India.
Tax Assistant STA destroyed all the Shipping Bills and A 5 Santosh Kumar made companyrections in the Shipping Bills Register as instructed by A 4 Arun Kumar and Shri Bindusaran.
UDAY UMESH LALIT, J. Leave granted.
1 2 were A 4 Arun Kumar while preparing GR Forms is supposed to assess the value in Indian rupees for the value mentioned in US dollars by the Exporter.
This was deliberately overlooked by A 4 Arun Kumar and he failed to prepare the GR Forms in companysultation with the Shipping Bills where there is a difference of Rs.50 lakhs in each and every GR Forms submitted by the Exporter.
This appeal arises out of the judgment and order dated 22.08.2011 passed by the High Court of Madras in Crl.
These forged shipping bills were endorsed by the respondents.
While preparing GR Forms, A 1 Manish Kumar Jain and A 2 R.V. Shanmugam prepared two such documents one showing companyrect weight in kg and value in US dollars and the other having inflated weight in kg and value in US dollars.
In furtherance of the criminal companyspiracy, A 1 Manish Kumar Jain and A 3 N. Rajan prepared the shipping bills.
The present appeal challenges the companyrectness of the view taken by the High Court.
The allegations against respondent number.
During the pendency of said revision the special companyrt framed following charges against the accused Charge No.
On 08.02.2007 RC 1/E/2007 CBI EOW CHENNAI was registered under sections 120B read with section 420, 467, 468, 471 IPC and 477 A IPC and section 13 2 read with section 13 1 d of The Prevention of Corruption Act, 1988 POC Act for short and section 32 of the Customs Act, 1962 on the allegations that accused number.
But A 4 Arun Kumar while endorsing it in the reverse of the form assessed and calculated the value of export in rupees and wrote the same in his own handwriting under his signature.
P.C. before the High Court.
A chart was relied upon to show how the total quantity and the present market value differed by addition of a digit.
