2007 (5) TMI 14 - HC - Customs

Court dismisses petition, upholds charges for forgery, fabrication, and cheating in car import conspiracy.

AK JOSHI Versus STATE (THR. CBI)

AK JOSHI Versus STATE (THR. CBI) - 2007 (213) E.L.T. 652 (Del.) Issues Involved:1. Allegations of forgery, fabrication of documents, and cheating.2. Violation of the Passports Act.3. Import of cars without paying customs duty.4. Involvement and complicity of the accused.Issue-wise Detailed Analysis:1. Allegations of Forgery, Fabrication of Documents, and Cheating:The CBI alleged that the accused were involved in the forgery and fabrication of documents to import nine Honda cars without paying customs duty. The investigation revealed that the accused manipulated passport entries and used tampered passports. The CBI found that the photographs and signatures on several passports were forged, and some passports were issued under fictitious names. The accused allegedly used these forged documents to facilitate the import of cars, thereby cheating the customs department.2. Violation of the Passports Act:The accused were charged under Section 12 of the Passports Act for using passports issued to other individuals to import cars. The investigation showed that the accused facilitated the use of these passports for illegal purposes, including importing cars without the actual passport holders' involvement. The court found prima facie evidence that the accused knowingly used passports issued to others, thereby violating Section 12(d) of the Passports Act.3. Import of Cars Without Paying Customs Duty:The accused allegedly circumvented import restrictions by using forged documents and tampered passports to import cars without paying the required customs duty. The CBI's investigation revealed that the accused opened bank accounts in the names of the passport holders and used these accounts to facilitate the import process. The customs department did not verify the passports for Transfer of Residence (TR) entries and emigration clearance, which were found to be forged in several cases.4. Involvement and Complicity of the Accused:The court examined the involvement of the accused in the conspiracy to import cars illegally. The first accused was found to have facilitated the opening of bank accounts and introduced the account holders. The third accused, a customs agent, was involved in issuing the Bills of Entry with false details. The court noted that the exoneration of the accused in departmental proceedings did not preclude their prosecution for criminal offenses. The evidence indicated a deep-rooted conspiracy involving the accused, and the court found sufficient material to charge them with the offenses.Conclusion:The court dismissed the petition, upholding the charges against the accused. The court found prima facie evidence of forgery, fabrication of documents, cheating, and violation of the Passports Act. The accused's involvement in the conspiracy to import cars without paying customs duty was established, and the charges were framed accordingly. The court clarified that the observations were made for considering the correctness of the charges and did not reflect the merits of the case or the defense of the accused.