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TMI Blog2018 (1) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it pointed out that the amount levied under Kar Vivad Samadhan Scheme 1998 had been paid under protest and it has not been tendered unconditionally - the petition to discharge the accused is unsustainable - revision case disposed off. - Crl.R.C.No.765 of 2010 and M.P.No.1 of 2010 - - - Dated:- 18-1-2018 - G. Jayachandran, J. For Petitioners :Mr.M.Arvind Kumar For Respondent :Mr.K.Srinivasan, Spl.P.P. for CBI Cases ORDER This revision petition is directed against the dismissal of discharge petition filed by the petitioners herein, who are the accused in E.O.C.C.No.331/2005 on the file of the Additional Chief Metropolitan Magistrate (EOI), Egmore, Chennai 600 008. 2. The contention of the petitioners before the tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is certified that full and final settlement of tax arrears under Section 91 of Finance (No.2) Act, 1998 paid under Kar Vivad Samadhan Scheme. Despite the payment of duty assessed by the Department and issuance of certificate for full settlement granting immunity from instituting any proceedings for prosecution for any offence under indirect tax enactment or from imposition of penalty under the said enactment, the prosecution has filed additional final report on 03.05.2002 by including offence under Section 132 and 135 of Customs Act, 1962 besides under Sections 120B r/w 420, 468, 471 of IPC. The trial Court failed to take note of the scope of Kar Vivad Samadhan Scheme 1998 and the extent of immunity granted under the Scheme. It has erroneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sia oil, A2[C.Kanthilal] had fabricated the document as if the cassia has been transported to Madurai through lorry and fabricated document aas if 74 cartons of cassia oil being exported through Tuticorin Port. Infact instead of cassia oil, mixture of casted oil, cotton seed oil, soya bean oil were filled in 74 cartons and exported through ship bill No.1755 by availing the service M/s Ukkirapandian Pillai and Sons, Custom House Agents, No.60, Beach Road Tuticorin. 7. Subsequently, A2 has created documents as if cassia waste, accumulate in the process of extraction of cassia oil has been destroyed in the presence of Spices Board Officials. Fake destruction had been carried out at the premises of 5th accused[K.R.Ramesh Babu] and destructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Vivad Samadhan Scheme 1998 gives a blanket immunity for all prosecution or restricted to prosecution under indirect tax act only? 11. The combined reading of Sections 90,91 and 95 of Kar Vivad Samadhan Scheme 1998 and the judgment of the Hon'ble Supreme Court rendered in Hira Lal Hari Lal Bhagwati cited supra and M.Natarajan v. State reported in [2008(3) SCC Crl.507], it is made clear that any immunity granted under Kar Vivad Samadhan Scheme 1998 is only in respect of instituting any proceeding for prosecution of offence under any indirect tax enactment and not other enactments including IPC. In fact, the form of certificate issued by the Customs Department to first petitioner very specifically mentioned as follows:- (b) grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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