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TMI Blog2024 (1) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... difficult to accede to the submission that there is no credible material to form a reasonable belief about the alleged complicity of the applicant. In the case of Satender Kumar Antil [ 2022 (8) TMI 152 - SUPREME COURT ] the Supreme Court has enunciated that in category A containing the offences which entail punishment of seven years or less a better exercise of discretion on the part of the Court in favour of the accused is expected. However, in the face of the material on record where prima facie involvement of the applicant in the alleged smuggling of the gold is made out, the custodial interrogation of the applicant appears indispensable for an effective and complete investigation. The conspectus of aforesaid consideration is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 108 of the Customs Act. One Prashant Mainkar was arrested on 24th January, 2023. It further transpired that the said accused Prashant Mainkar alias Vikas Bhai used to parcel smuggled gold to Ganesh Jewellers, Ahmedabad through Angadia Services of Patel Vishnubhai Kantilal and Company. A statement of one of the Directors of the said company came to be recorded. It transpired that the melted gold received in the name of Ganesh Jewellers was, in fact, handed over to Ravindra Laxmanrao Mane, the applicant, who is the proprietor of Gopnath Jewellers located at Ratan Pole, Mirchi Pole, Ahmedabad. Receipts of smuggled gold delivered to the applicant were also handed over by the said Director. Further arrests were made. Those co-accused also rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for complete and effective investigation. 7. I have heard Mr. Pathak, the learned Counsel for the applicant, Mr. Ketkar, the learned Counsel for respondent No. 2 and Mrs. Mulekar, the learned APP for the State/respondent No.1. The learned Counsel took the Court through the material on record. Mr. Ketkar also invited the attention of the Court to the statements of the witnesses and the co-accused recorded under Section 108 of the Customs Act. 8. At the outset, Mr. Pathak, the learned Counsel for the applicant, submitted that since the offence under Section 135 of the Customs Act, 1962 entails maximum punishment of seven years, it is incumbent upon the prosecution to make out a case for custodial interrogation. Placing strong reliance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein in the context of the provisions of Section 132 of the Central Goods and Services Tax Act, 2017, it was enunciated that the expression reason to believe , contemplates existence of reasons on which the belief is founded and not merely to believe in the existence of the reasons inducing the belief. The belief must not be based on mere suspicion, but must be founded upon some concrete foundation, on the basis of direct or circumstantial evidence and it will be open for the Court to examine whether the reason for the formation of the belief have a rational connection with, or the relevant bearing on the formation of belief. Reasons to believe, thus, must be based on some credible material. 11. Mr. Pathak submitted that if the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered to the applicant and the resultant gravity of the offence, which has the propensity to cause huge loss to public revenue, cannot be lost sight. To bolster up this submission Mr. Ketkar placed reliance on the judgments of the Supreme Court in the cases of Union of India vs. Padam Narain Aggarwal Etc. (2008) 13 SCC 305., State vs. Anil Sharma (1997) 7 SCC 187., and Y. S. Jagan Mohan Reddy vs. Central Bureau of Investigation (2013) 7 SCC 439. 13. I have carefully considered the aforesaid submissions. 14. First and foremost, it is imperative to note that prima facie, there is material to show that huge quantity of gold weighing 36 kgs. was delivered to the applicant. Mr. Pathak would urge that the applicant does not contest the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to enquire as to whose names Prashant had divulged before the DRI. In a further statement Dharmaraj Bhosale specifically named the applicant as the person to whom the smuggled gold was delivered, with the named consignee being Ganesh Jewellers, and the mobile number of the applicant mentioned on the parcel. Dharmaraj Bhosale professed to identify the applicant as the person, who had came to meet Prashant Mainkar after the latter was released on bail. 17. Prima facie, there is material to show that about 36 kgs. smuggled melted gold was delivered to the applicant. There are statements to show that though the consignee was Ganesh Jewellers, the gold was delivered to the applicant and the persons have specifically named the applicant as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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