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TMI Blog2010 (10) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... y the competent authority in this case - In the teeth of facts of recovery of large amount of fake currency notes placed before the ACMM, it is strange that the ACMM did not discuss a single fact of possession of the fake currency by the accused A statement made by the accused under Section 108, unless it is shown that it was not voluntary statement, is an admissible piece of evidence against the accused and cannot be rejected lightly - The accused is liable to be charged for offences if any, committed under the Customs Act and also under Section 489-C of IPC - 305 of 2010 - - - Dated:- 25-10-2010 - Shiv Narayan Dhingra, J. REPRESENTED BY : S/Shri Satish Aggarwala, Shirish Aggarwal, Riaz Mohd. and S.K. Sethi, Advocates, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MM. PW-3 Pankaj Sharma, Assistant Nodal Officer, Idea Cellular Ltd. had testified in Court in respect of mobile phone recovered from the accused and the call made from his phone. 3. All these witnesses were examined at the stage of pre-charge evidence. PW-1 proved panchnama of recovery as Exh. PW-1/B, he proved annexure to the panchnama as Exh. PW-1/C1 to C7. He proved notice issued to the accused for his search as Exh. PW-1/A. The fake currency notes recovered from the accused were produced in the Court in sealed position and seal was opened in the Court itself. The fake currency notes recovered from the accused were produced in the Court in sealed position and seal was opened in the Court itself. The fake currency notes of ₹ 1000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there seemed to be no application of mind by the competent authority at the time of granting sanction and therefore this was not a valid sanction. He also observed that panch witnesses of the recovery of fake currency notes had not been produced in the witness box. 6. I consider that the ACMM in this case seemed to be determined to discharge the accused - come what may. He gave a complete go-bye to the law and the facts. In the teeth of facts of recovery of large amount of fake currency notes placed before the ACMM, it is strange that the ACMM did not discuss a single fact of possession of the fake currency by the accused. A criminal Court is meant to dispense justice not only to the accused but also to the society and the Nation. In all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-C of IPC and was supposed to take cognizance of this offence, commission of which was revealed during evidence. However, the learned ACMM in this case seemed to be oblivious of legal position and did not even think of proceeding against the accused under Section 489-C IPC for which no sanction was required at all. 8. The observations made by the learned ACMM in respect of sanction order have no justification and support of law. The learned ACMM ignored all rulings cited before him. In Assistant Commissioner v. Velliapa Textiles Ltd. [2003] 132 TAXMAN 165 (S.C.) = 2003 (157) E.L.T. 369 (S.C.), Supreme Court observed that narration of facts on the face of sanction was desirable but not essential. If no such narration of facts is given on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoking provisions of Section 47 of the Indian Evidence Act, as it was not called upon to form an opinion as to by whom, the said order of sanction was written and signed. 9. I find that the learned ACMM had failed to apply his mind on the legal position as prevalent in respect of sanction and grossly erred in holding that there was non-application of mind in passing the sanction order. 10. The learned ACMM also seemed to be oblivious of value of statement under Section 108 of the Customs Act. A statement made by the accused under Section 108, unless it is shown that it was not voluntary statement, is an admissible piece of evidence against the accused and cannot be rejected lightly. The learned ACMM did not devolve upon this aspect alt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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