TaxTMI 
TaxTMI 
2023 (2) TMI 401
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....ection 482 Cr.P.C. has been filed seeking quashing of the charge sheet dated 29.1.2021 as well as the summoning order dated 2.3.2021 and the entire proceedings of Misc. Case No.02 of 2021 RC 3(E)/2006 EOW-I DLI (CBI Vs. Salil Bargoti and another), under Sections 120-B read with 420, 467, 468 and 471 IPC and substantive offences thereof, Police Station CBI/EO-I/New Delhi, pending in the court of Special Judicial Magistrate (CBI), Ghaziabad. 3. An information was received by the Directorate of Revenue Intelligence indicating involvement of certain racketeers in misuse of Duty Exemption Pass Book ( for short ''DEPB') and Duty Exemption Entitlement Certificate (for short ''DEEC') Scheme by using forged shipping bills in....
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....banks. Thus, the BRCs were not forged, but the money was laundered through banking channels. The examination of Shipping Bills revealed that the Custom House Agents ( for sort ''CHA') shown to have handled the exports, but they never handled the concerned Shipping Bills. 6. The interrogation of the authorised signatory Mr. Sameer Ganatra of M/s K.M. Ganatra & Co. revealed that they were allowing to use their CHA licences to some other persons for monetary consideration. One Mr. Vipul Shah was one of such persons. The Shipping documents in respect of some of the Moradabad based companies were received through Mr. Vipul Shah and these companies included M/s M.M. Overseas, M/s Saroj Enterprises, M/s Krishna Handicrafts, M/s Sadash....
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....e, the CBI registered a case being RC 3(E)/2006 EOW-I DLI, under Sections 120-B read with 420, 467, 468 and 471 IPC and substantive offences thereof on 30.11.2006 against these entities, who had allegedly misused DEPBs and DEEC Licences and had fraudulently received remittance against non-exiting exports. The investigation of the Directorate of Revenue Intelligence had calculated the amount of Rs.74.94 Lakhs in respect of DEPBs and in respect of DEEC Licences, Rs.16.49 Crores. Finding that the report of the Directorate of Revenue Intelligence had disclosed the commission of offence under Sections 120-B read with 420, 467, 468 and 471 IPC and the substantive offences thereof, the investigation was entrusted to Bodhi Raj Hans, Inspector of Po....
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.... mentioned. The petitioner vide letter dated 19.7.2001 submitted explanation regarding deficiencies pointed out in its application stating that they have already fulfilled export obligation by value in regard to advance licence no.2910000517 and regarding advance licence no.2910000727, he said that they have fulfilled 89% export obligation by value and they have already submitted evidence of export and import vide their letter dated 8.6.2001. The licence was cancelled by the DGFT authorities as the petitioner failed to fulfill export obligation. 13. The investigation further revealed that the petitioner has utilised the funds so credited in the account of M/s Krishna Handicrafts and caused wrongful loss to the Customs Department and corres....
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....toms Act, 1962 and no cognizance of any offence under Sections 132, 133, 134, 135 and 135A of the said Act can be taken by any court except with previous sanction of concerned Commissioner of Customs. The Commissioner of Customs is required to sanction prosecution only after being satisfied that there are sufficient reasons justifying the same. The criminal compliant is to be filed in appropriate court of law. 16. Learned counsel for the petitioner has also submitted that as per the own case of the Directorate of Revenue Intelligence, the petitioner's firm has caused loss to the tune of Rs.17 Crores of custom duty to Government of India and has not fulfilled the export obligation as mandated as per the EXIM Policy. This would indicate ....
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....ng the documents is not an offence defined under the Customs Act and it is an offence under IPC. Therefore, the investigation was entrusted to the CBI, which carried out the investigation and after completion of the investigation in detail, charge sheet has been filed against the petitioner under Sections 120-B read with 420, 467, 468 and 471 IPC and substantive offences thereof. He has further submitted that for offence committed under the Customs Act, the proceedings can be undertaken under the Customs Act by filing a complaint, but for the offences which are defined under the IPC, the investigation was entrusted to the investigating agency and the criminal court under the Cr.P.C. is entitled to take cognizance on the charge sheet for the....