TaxTMI 
TaxTMI 
2024 (1) TMI 1109
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....ed on 26.10.2023 and the applicant has been arrested in connection with the same on 01.12.2023 and since then, he is in judicial custody. Learned advocate submitted that the aforesaid FIR has been lodged against total 6 accused persons, wherein the name of the present applicant is not mentioned but during the course of investigation, the name of the present applicant has come on surface and he has been arrested on 01.12.2023 and since then, he is in judicial custody. Learned Senior Counsel submitted that so far as the allegations leveled against the present applicant are concerned, the present applicant has provided false seals to the coaccused for applying in containers and was in contact with the main accused, Manishkumar Jain, who is stationed at Dubai. Learned advocate submitted that on the basis of the said false seals provided by the applicant - accused, other accused have affixed on the containers for the transportation of the articles in different States through so-called trucks and/or lorry and thereby the accused have committed an offence of tax evasion. Learned advocate submitted that though the applicant is arraigned as accused on the strength of the statement of the co....
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....reme Court has held that only proper officers in the term of the Custom Act can initiate and investigate the case pertaining to evasion of custom duty. Learned Senior Counsel submitted that here in this case on hand, the offences are being inquired and investigated by the State Police Officers, who are not proper officer in terms of the Custom Act because the police officer cannot be approached for the offences committed under the special act as the police officer is not qualified or empowered by the law to file a report under the provisions of the Custom Act and/or GST Act. Learned Senior Counsel, therefore, urged that considering the above factual aspects, the present application may be allowed. 5. On the other hand, learned APP, Mr. Soni appears for the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence. Learned APP submitted that it is true that the name of the present applicant is not there in the FIR but subsequently during the course of investigation, the name and specific role has come on surface. Learned APP submitted that yet the investigation is going on and the present application is filed before submission of the charge....
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....cused in the commission of crime from the beginning is clearly found out and the present applicant and the said accused, Manishkumar Jain have designed a plan to import betel nuts from Dubai. Learned APP submitted that during the course of investigation, it is also found out that bills have been generated and prepared in the name of Mohit Enterprise and the said firm was opened and run in the name of labourers, whose monthly income was very meagre i.e. Rs.5000-10000 and the said firm engaged in the business of crores of rupees. Not only that, with sole intent to hide from the eyes of the Government officer, they have affixed bogus seal upon the containers by replacing luggage-laden in the containers and once against sent those containers to foreign country and billing and documents pertaining to the said transaction were also generated and due to such malpractice, the Government exchequer has suffered huge loss of revenue worth more than Rs.100.00 crores to the revenue. 6. Learned APP further submitted that during the course of investigation, the concerned Investigating Officer has recorded the statements of persons, whose truck and lorry were being used by the firm of the present....
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.... the logical conclusion and, therefore, they are awaiting for the outcome of the investigation carried out by the Police officer. Learned APP further submitted that during the course of investigation, it is found out that the present applicant has deleted all call details, datas etc. available in the mobile phone. Not only that, there are past antecedents against the present applicant - accused. Learned APP submitted that the present applicant is involved in the case of tax evasion by the members of the Directorate of Revenue Intelligence and the Custom Department. Learned APP submitted that in the said offence also, similar type of modus operandi has been adopted by the applicant - accused in connivance with other accused with regard to evasion of tax and custom duty to the tune of Rs.231.00 crores by creating false and fabricated documents in connivance with other accused persons. Learned APP submitted that there are other offences registered against the applicant having similar type of allegations and because of such illegal and continuous activity of the applicant in connivance with other accused, the Government exchequer has suffered loss of more than Rs.100.00 crores in the ....
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....Further during the course of investigation, the statements of the witnesses as also the accused persons, whose names are there in the FIR, have been recorded and at that point of time, the involvement of the present applicant as prime accused is found out. Over and above that during the course of investigation, the statements of the drivers of the said truck and/or lorry have been recorded by the concerend IO, which falsified the story of transportation of the articles. Further as stated above, there are past antecedents of the applicant - accused in similar type of nature, wherein also, the applicant - accused in connivance with other accused persons, have committed offence of tax evasion in crores of rupees and thereby the Government exchequer has suffered loss in crores of rupees and the said fact is substantiated from the police papers collected so far, however, it is not proper at this stage to disclose said facts at this juncture. Thus from this fact itself, it is clear that the applicant is habitual offender and is adopting such type of modus operandi while committing offence. Further from the statements of the witnesses recorded by the concerned IO during the course of inv....