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TMI Blog2024 (6) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be lost site of. At this stage, the Investigating Agency may take lead from the statements of the co-accused. In the case at hand, the statements of the co-accused, recorded under section 108, are clear, categorical, and, prima facie, incriminate the applicant as the person who floated and executed the plan to defraud the revenue. In the case at hand, there is a very strong prima facie case against the applicant. It is a case of economic offence which has the propensity to affect the economic fabric of the society. Proper investigation is, therefore, necessary to unearth the fraud, unmask the identity of the persons who are privy to the fraud and evasion of customs duty and have the trail of clandestinely removed goods. In the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehouse. Investigation revealed that the goods i.e. Areca Nuts / Betel Nuts imported in the name of the importers namely M/s. Altamile Overseas, M/s. Fonicy Multitrade Pvt. Ltd., M/s. Alpha Industries and M/s. Maya Enterprises were allowed for warehousing at Akshay Logistics (NSAIU131). However, during the course of inspection, the aforesaid goods were not found stored in the warehouse. Instead a brown coloured dust powder and crushed granules, stuffed in jute gunny bags, having negligible value, were found in the said warehouse. DRI alleges, the value of the goods which had been clandestinely removed was around Rs. 56,77,03,316/-. 5. DRA alleges, the applicant was the mastermind in hatching the conspiracy to clandestinely remove the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alone, reliance was placed on the decision of this Court in the case of Union of India V/s. Kisan Ratan Singh and Ors 2020 SCC Online Bom 39. 8. In any event, post interim protection and pursuant to the directions of the learned Additional Sessions Judge, the applicant has attended office of the Respondent more than 23 times. Therefore, at this stage, the custodial interrogation of the applicant is not at all warranted. 9. To lend support to the submission that a case for exercise of the discretion is made out, Mr. Karande placed reliance on the judgment of the Supreme Court in the case of Siddharam Satlingappa Mhetre v/s. State of Maharashtra and Ors. (2011) 1 SCC 694. Reliance was also placed on the orders passed by this Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and those goods were allowed to be warehoused at Akshay Logistics, a public warehouse licenced under Section 57 of the Act. Subsequently, those goods were removed from public warehouse and diverted in the market evading the duty which was required to be paid thereon, and instead the goods of insignificant value were shown to be warehoused in Akshay Logistics. 12. Mr. Karande made an endeavour to urge that even though three co-accused have named the applicant as a confederate, nay the principal confederate, yet at this length of time, especially when the applicant had attended the office of DRI more than 20 times, the arrest of the applicant is not warranted. 13. To appreciate this submission, the nature of the role attributed to the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er stated that the applicant along with Ramnath Bodke were in direct touch with the actual importers. 16. In the light of the aforesaid statements, it emerges prima facie that the idea of clandestine removal of the imported goods from the public warehouse emanated from the applicant. In a well planned conspiracy, it appears, persons were posted at the warehouse by the members of the syndicate to facilitate the clandestine removal of the goods sans payment of customs duty. 17. Prima facie, there is ample material to show the complicity of the applicant. It is true, at this stage the material against the applicant is primarily in the form of the statements of the co-accused. It is also true that the statements recorded under section 108, cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the persons who are privy to the fraud and evasion of customs duty and have the trail of clandestinely removed goods. 21. A useful reference in this context can be made to the observations of the Supreme Court in the case of P. Chidambaram V/s. Directorate of Enforcement (2019) 9 SCC 24 wherein it was, inter alia, observed that the grant of anticipatory bail at the stage of investigation may frustrate the investigating agency in interrogating the accused and in collecting the useful information and also the materials which might have been concealed. Success in such interrogation would elude if the accused knows that he is protected by the order of the court. Grant of anticipatory bail, particularly in economic offences, would definitely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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