TaxTMI 
TaxTMI 
2001 (2) TMI 475
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....s Private Limited, Madras is a registered company dealing in the manufacture of readymade garments and embroidery threads and are exporting the same to other countries. To give an incentive, the said company was permitted to import any goods other than the one in Appendix-VI which are banned items. In the year 1979, the said company submitted applications to import certain items of goods. However, the said applications have been rejected on technical grounds. Exs. P.2 to P.161 are the applications submitted by the said company for the licence and the connected correspondence. Thereafter, the Madura Coats Company contacted the accused who was working as an agent and sought his help to get the licence. It appears he has assured the said compa....
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....e office of the Imports and Exports, Madras office lodged the complaints, Exs. P. 316 to P. 318. On the said complaints, the Managing Director of Madura Coats Private Limited, one Mr. N.L. Kirby and the respondent have been interrogated. It appears the investigating officer was satisfied with the explanation given by the Managing Director that he was not aware of the fact that forged documents have been used and the company has nothing to do with the documents containing the forged signatures of P.W. 19. On the said explanation, the Madura Coats Company had been deleted. Subsequently the investigation had been handed over to the Central Bureau of Investigation. On the completion of the investigation, the CBI laid a chargesheet against the r....
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....etition in the Bombay High Court and the disputed signature, opined that the admitted signature tallies with the disputed signature and the same person has signed the documents. D.W. 1 had examined only 4 licences out of the 17 licences. At the trial, the learned special Judge took into consideration the opinion expressed by D.W. 1 in respect of two licences. The learned trial Judge was also of the view that the investigating officer, P.W. 50 has not given any satisfactory explanation as to why the Madura Coats Private Limited has been deleted from the chargesheet. Ultimately, the learned trial Judge was of the view that there are suspicious circumstances which have not been properly explained by the prosecution and acquitted the respondent....
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.... from acquittal and an appeal from conviction so far as powers of the appellate Court are concerned, certain unwritten rules of adjudication have consistently been followed by Judges while dealing with appeals against acquittal. No doubt, the High Court has full power to review the evidence and to arrive at its own independent conclusion whether the appeal is against conviction or acquittal. But while dealing with an appeal against acquittal the appellate Court has to bear in mind, : first, that there is a general presumption in favour of the innocence of the person accused in criminal cases and that presumption is only strengthened by the acquittal. The second is, every accused is entitled to the benefit of reasonable doubt regarding his g....