2021 (12) TMI 947

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication and accordingly a detailed reply to the same has been filed by opposing the grounds taken in the application and it is prayed that applicant/accused is not entitled to bail and his bail application be disposed off as dismissed. 3. The copy of the reply to the bail application u/s 439 Cr.P.C filed by the department was supplied to the learned counsel for the applicant/ accused. 4. On completion of the pleadings, arguments were advanced by both the learned counsel for the parties. 5. On behalf of the applicant/accused, it is argued that earlier first bail application filed before the court of learned CMM, PHC, New Delhi has been rejected vide order dated 27.10.2021 by the learned CMM and while disposing of the application, learned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....td and M/s Prime Mark Exportrade Pvt Ltd, which are alleged to be fake firms, and has not claimed any wrongful ITC and from the documentary evidence, it is clear that the applicant has claimed and taken legitimate ITC which is evident from the bank statements, e-way bills, shipping bills and BRC's of the companies of the applicant/accused and has not violated the provisions of CGST Act, 2017. 9. Learned counsel further argued that applicant had exported certain goods in accordance with law under the provisions of the Customs Act, 1962, the goods were allowed to be exported without any delay, there was no discrepancy and goods were being cleared from the customs for export on proper verification and physical check by the department ; that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....food and shelter etc. It is, thus prayed that he be admitted to regular bail. 13. On the other hand, the bail application is vehemently opposed by the learned Special PP for the State submitting that so far as question of designation of the police officials and department persons qua powers and duties are concerned viz a viz same are subjudiced before the Hon'ble Supreme Court and no stay has been granted by the Apex Court in respect of the proceedings conducted by the officials of the department, and further to that he has nothing more to say on the said aspect. 14. Admitting, the fact that company of the accused is not a fake, nor to say it is non existent firm but it is stated that the case is the department is all together different o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s filed by the suppliers viz M/s Tirpuati Overseas & M/s TTPL, it was found that they have purported to supply goods to M/s Prime Mark Exportrade Private Limited and M/s Blue Water Exportrade India Private Limited also, and the applicant was found to be one of the Director in M/s Prime Mark Expotrade Private Limited and was previously a Director in M/s Blue Water Exportrade India Private Limited ; that in his statement before the department recorded on 11.10.2021, applicant admitted that he had purchased M/s Blue Water Expotrade India Private Limited from Sh. Gyan Chand Gupta in December, 2019 and sold it to his brother Sh. Chaman Goel in October 2020 ; that he was the Proprietor of M/s Vibex Tradex which was incorporated in March 2021, and....