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TMI Blog2024 (1) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of crime is found out from the investigation papers collected so far. Further during the course of investigation, the statements of the witnesses as also the accused persons, whose names are there in the FIR, have been recorded and at that point of time, the involvement of the present applicant as prime accused is found out. There are past antecedents of the applicant accused in similar type of nature, wherein also, the applicant accused in connivance with other accused persons, have committed offence of tax evasion in crores of rupees and thereby the Government exchequer has suffered loss in crores of rupees and the said fact is substantiated from the police papers collected so far, however, it is not proper at this stage to disclose at this juncture. Thus from this fact itself, it is clear that the applicant is habitual offender and is adopting such type of modus operandi while committing offence. Further from the statements of the witnesses recorded by the concerned IO during the course of investigation, the witnesses have described the modus in a very categorically terms and from those statements, entire picture would be crystallized. Over and above that, strong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the present applicant along with other accused persons orchestrated the scheme to defraud the Government through sale of imported betel nuts without remitting the required tax obligations, which they ought to have paid. Learned Senior Counsel submitted that it is alleged that the present applicant has created and generated false and fabricated bills for the imported betel nuts in the name of Mohit Enterprise and obtained false GST and opened bank account in the name of said firm and by creating false and fabricated record, same has been used as genuine. Learned Senior Counsel submitted that in fact, reason behind registration of aforesaid FIR against the applicant is that one FIR has been registered at the behest of the present applicant accused against the officers of the Police department on 10.10.2023 and till date, nothing fruitful result has come out in connection with the said FIR lodged at the behest of the applicant nor any Policec Officer has shown as accused in the said FIR has been arrested by the Police Officer. Learned Senior Counsel further submitted that this is clear cut misuse of power of the police machinery as the present applicant is a whistle blower and at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said provision provides for compounding of offences and as per the provision of Section 138 of the GST Act, those offences are compoundable one and, therefore for the sake of argument without admitting the guilt of the accused, it is to be believed that if any offence being committed by the present applicant under the GST Act, in that event, by repaying the amount of tax, those offences can be resolved by way of compromise (compounding the offence). As per the express provision of the GST Act, those accused persons can be released on the basis of the repayment of the amount but admittedly uptill now, not a single notice is being issued from the office of the GST. Learned Senior Counsel further submitted that in case of Canon India Pvt. Ltd. Vs. Commissioner of Customs, reported in AIR 2021 SC 1699, the Hon ble Supreme Court has held that only proper officers in the term of the Custom Act can initiate and investigate the case pertaining to evasion of custom duty. Learned Senior Counsel submitted that here in this case on hand, the offences are being inquired and investigated by the State Police Officers, who are not proper officer in terms of the Custom Act because the police ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office of the custom house and all the containers were sent to local godown viz., 4fox Logistics Pvt. Ltd. and the said unit was run and functioned by other coaccused persons. Learned APP submitted that various seals fixed on the containers were removed and all luggage-laden in the containers have been replaced in the said firm/ godown and then after, once again seal was affixed and the said seal was procured at the behest of the main accused, Manishkumar Jain, who is stationed at Dubai and active involvement of the present applicant accused in the commission of crime from the beginning is clearly found out and the present applicant and the said accused, Manishkumar Jain have designed a plan to import betel nuts from Dubai. Learned APP submitted that during the course of investigation, it is also found out that bills have been generated and prepared in the name of Mohit Enterprise and the said firm was opened and run in the name of the labourers, whose monthly income was very meagre i.e. Rs.5000-10000 and the said firm engaged in the business of crores of rupees. Not only that, with sole intent to hide from the eyes of the Government officer, they have affixed bogus seal upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer has written a letter to the Commissioner of CGST Department as well as Commissioner of Custom and Excise Department to carry out investigation by narrating entire sequence of events in a very crystallize manner and in pursuance thereto and in turn, they have received written communication specifically stating that the documents have been seized and sealed by the officer of the Police department and the investigation is still going on and in absence of those material, they could not be able to carry out investigation to the logical conclusion and, therefore, they are awaiting for the outcome of the investigation carried out by the Police officer. Learned APP further submitted that during the course of investigation, it is found out that the present applicant has deleted all call details, datas etc. available in the mobile phone. Not only that, there are past antecedents against the present applicant accused. Learned APP submitted that the present applicant is involved in the case of tax evasion by the members of the Directorate of Revenue Intelligence and the Custom Department. Learned APP submitted that in the said offence also, similar type of modus operandi has been adop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the settled position of the law that, at this juncture detailed discussion of evidence and canvassing of the allegations contained in FIR as well as affidavit of the concerned Investigating Officer or the merits of the case as well, is not necessary and should be avoided. 9. It is found out from the available record that the present applicant accused, in connivance with other accused persons, have hatched criminal conspiracy of evasion of tax and as a part of said conspiracy, they have prepared false and fabricated documents i.e. purchase invoices and by using it as genuine, they have committed an offence of tax evasion in crores of rupees, which has come on record during the course of investigation. It is true that the applicant is not named in the FIR, however, the role played by the applicant at the time of commission of crime is found out from the investigation papers collected so far. Further during the course of investigation, the statements of the witnesses as also the accused persons, whose names are there in the FIR, have been recorded and at that point of time, the involvement of the present applicant as prime accused is found out. It is found out from the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. 12. At this stage, I would like to put reliance upon the decision of the Hon ble Apex Court in the case of Rajesh Ranjan Yadav @ Pappu Yadav Vs. CBI Through its Director, reported in (2007) 1 SCC 70, wherein, the Apex Court has laid down that, while considering an application for regular bail, the Courts shall have to take into consideration, the following aspects, (a) The nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence; (b) Reasonable apprehension of tampering with the witness or apprehension of threat to the complainant; (c) Prima facie satisfaction of the court in support of the charge; 13. The Hon ble Apex Court, further, observed at Paragraphs-10 and 16 thus; 10. In our opinion none of the aforesaid decisions can be said to have laid down any absolute and unconditional rule about when bail should be granted by the Court and when it should not. It all depends on the facts and circumstances of each case and it cannot be said there is any absolute rule that because a long period of imprisonment has expired bail must necessarily be granted. 16. We are of the opinion that while it is true ..... X X X X Extracts X X X X X X X X Extracts X X X X
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