TaxTMI 
TaxTMI 
TaxTMI 
2015 (4) TMI 1362
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....ons 11, 104 and 135 of Custom Act, police station D.R.I., district Varanasi during the pendency of the trial before the court below. 2. The genesis of the case emanating from the prosecution in nutshell is that on 11.12.2014 the officers of the Directorate of Revenue Intelligence (hereinafter referred to as D.R.I.) Varanasi visited to G.R.P., Mughalsarai office where they were informed by the G.R.P. officers that two persons, namely, Rajesh Jatmal Bhatt and Rajesh Chetandas Wasvani both belonging to district Nagpur had been intercepted by them and during search two gold bars each were recovered from specially designed cavity fabricated shoes from Rajesh Jatmal Bhatt. It was elucidated that during the search of Rajesh Jatmal Bhatt two gold ....
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....re also recorded under Section 108 of the Custom Act before the Senior Intelligence Officer, D.R.I., Varanasi. They have accepted the illegal smuggling of gold and categorically stated that the illegally brought gold to be delivered to the applicant at Nagpur and in his absence to one Prahlad Setia who is also resident of Nagpur and the applicant is working for the said Prahlad Setia. The applicant's photographs were also identified by them. The aforesaid two persons who ' were arrested under Section 104 of the Custom Act were produced before the Special Chief Judicial Magistrate (Economic Offence), Varanasi on 12.12.2014 and were sent to jail. The applicant was arrested upon receipt of the Information and follow up action on 12.12.....
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....rization from the competent authority Special Chief Judicial Magistrate and was produced before the Special Chief Judicial Magistrate (Economic Offence), Varanasi on 13.12.2014. All the above three persons are now under judicial custody. The sanction of the prosecution was taken on 5.2.2015 by the competent authority and pursuant to which a complaint was filed against all the three accused persons who are languishing in jail. A bail application was moved on behalf of the applicant before the Special Chief Judicial Magistrate, Varanasi who rejected the bail application by order dated 22.2.2015. The applicant approached the court of Sessions and the Additional Sessions Judge also rejected the bail application of the applicant by order dated 1....
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....berty of bail. 6. Per contra learned counsel appearing on behalf of the Director of Revenue Intelligence vehemently opposed and argued that the recovery of foreign origin gold weighing 4.076 kg. the value of which was assessed to be 1,09,98,018 only as on date 11.12.2014 from the possession of the two other accused persons, which was brought in a clandestine manner in violation of the provisions of Section 11 of the Custom Act, therefore, liable to be prosecuted under Section 111 of the Act. 7. The search memo was prepared by the D.R.I. Officers on 11.12.2014 on the confessional statements recorded of the two arrested accused persons under Section 108 of the Act brought the complicity of the applicant and one Prahlad Setia who are operati....
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.... is involved in the smuggling of foreign origin gold is still away from the enquiry as he is not turning up to the summons for recording of his statement and he is making all efforts to evade the appearance before the authorities when there is clinching material against the applicant and other accused persons in the involvement of smuggling of foreign origin gold. Since, the enquiry is still going on in case the applicant is enlarged on bail there is every possibility that he may abscond and again indulge in the crime of illegal smuggling hence the applicant does not deserve to be enlarged on bail. Having considered the submission of the learned counsel for the parties and have gone through the record of the case. In the present case two pe....
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....e part in the series of steps which culminated in the gold being brought in the country. The statements of the applicant and other accused persons so recorded under Section 108 of the Custom Act are distinct and different from statement recorded by the police officers during the course of investigation under Criminal Procedure Code. It is a material piece of evidence collected by the Custom officials statement made by another accused persons inculpating the applicant therein, can be used as a substantive piece of evidence. The said statements under Section 108 of the Act are admissible in evidence. The applicant and other accused persons arrested by the D.R.I. Officers cannot be interfered with as it does not show that the power has been ex....