TaxTMI 
TaxTMI 
2020 (12) TMI 1402
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....risonment for six months for the offence punishable under Sections 489C/34 of IPC. 2. The prosecution was initiated on the basis of a complaint filed by Prabir Kumar Bhadra, Senior Intelligence Officer, Directorate of Revenue Intelligence, Berhampore, Sub-Regional Unit. According to the prosecution case on the basis of a source information three persons were apprehended at Moregram More at NH 34 on 12-12-2013 at about 18:30 hours and huge quantity of fake Indian currency Notes (FICN) were recovered from two of the accused persons namely, Umesh Sha and Maya Devi. It has been alleged that the value of the FICN so recovered after search was to the tune of Rs. 14,46,500/- which included denomination of Rs. 1000/- and Rs. 500/-. Specific allegations were made against Umesh Sha to the extent about 797 pieces of FICN of Rs. 1000/- denomination and 01 piece of FICN of Rs. 500/- denomination being recovered from a specially designed white coloured vest having concealed pockets and a pair of white colour shoes worn by the accused. The allegation against Maya Devi was recovery of 649 pieces of FICN of Rs. 1000/- denomination. The further allegation was that the above two accused persons name....
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....he witness also stated that a lady officer searched the female accused Maya Devi from whom 7 bundles FICN of Rs. 1000/- denomination and Rs. 40,000/- with Rs. 500 denomination were found. Apart from this the witness stated that two mobile phones were recovered from Chhotelal Thakur and one mobile from Umesh Sha. After narrating the description of the seizure the witness stated regarding the recording of the statements of the accused under Section 108 of the Customs Act. 7. PW 2, Siddhartha Sankar Gupta narrated the formation of the raiding party, the manner in which search and seizure took place as also the place of recovery in the same manner as stated by PW 1. The witness also similarly gave a detailed description regarding the quantum of the fake currency so seized from two of the accused persons. Additionally this witness referred to the offer letters i.e. the letters addressed to each of the accused persons regarding their requirement to be searched before a Magistrate or a Gazetted Officer. The said three letters were marked as Ext. 1 series. The witness also stated that on the next date i.e. on 13-12-2013 the accused persons were issued summons under Section 108 of the Cust....
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....he panchnama was prepared by Sudeb Sarkar (PW 5) in presence of two public witnesses and other Intelligence Officers. 10. PW 5, Sudeb Sarkar was also the member of raiding team and he also narrated the incident in the same manner as PWs 1, 2, 3 and 4 in respect of the search and seizure, place of occurrence, the quantum of seizure, the denomination of the FICN and the persons from whom such seizure was effected. The witness also gave a description regarding the manner in which the panchnama was prepared in presence of two public witnesses and also identified MAT Ext. II, III and IV. The witness identified the inventory list which was prepared in presence of the two public witnesses and the same were marked as Ext. 11 series. The witness also identified his signature on the sealed envelopes of MAT Ext. I and II which were marked as Ext. 12 and 13. The witness also identified his signature on Arrest Memo which was marked as Ext. 14. The witness also identified his signature on the panchnama which was marked as Ext. 10/2. The copy of the order authorizing the witness to take seized FICN was marked as Ext. 15. The witness identified the expert opinion report which was signed at Salban....
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....ame fails to make out any case or bring home the charges under Section 489-B of the IPC. Lastly, the appellants submit that the prosecution having failed to prove its case beyond reasonable doubt entitles the appellants to be acquitted from the charges. 15. Mr. Dey, Ld. Counsel appearing for the Union of India at the inception challenged the issues raised by the appellants and submitted that the charges have' been proved beyond all reasonable doubt and the appellants as such are to be convicted. In order to support his contention he submitted that the prosecution witnesses consistently narrated regarding the fact of search and seizure, place of seizure and the manner in which the accused persons have been apprehended by the raiding party. It was further contended that the investigation was carried out by the customs authorities and as such the statements which were recorded under Section 108 of the Customs Act can be relied in evidence which are admissible and must be read into the evidence of the case. Ld. Counsel further adds that a perusal of the statement so narrated clearly set out the mode and manner of the involvement of the accused persons which would automatically lea....
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....sted were found to be counterfeit, as such there cannot be any doubt regarding the issue of seizure being effected from the three appellants and their intentions. Thus there cannot be any doubt regarding the possession of the fake Indian currency notes which were recovered from the accused persons. 17. The next issue which assumes importance, in this case, is regarding trafficking so as to attract the provisions of Section 489-B of the IPC. 18. The provisions of Section 489-B of the IPC states that:- "489B. Using as genuine, forged or counterfeit currency- notes or bank-notes. Whoever sells to, or buys or receives from any other persons, or otherwise traffics in or uses as genuine, any forged or counterfeit currency-note, knowing or having reason to believe the same to be forged or counterfeit, shall be punished with [imprisonment for life], or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine." 19. In course of argument the main point which was canvassed by the rival parties related to the applicability of Section 489-B of the IPC. According to the Ld. Counsel for the appellants there are no iota of evidence in ....
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...., it would be sufficient to sustain a conviction. In such an event the Judge may call in aid the confession and use it to lend assurance to the other evidence and thus fortify himself in believing what without the aid of the confession he would not be prepared to accept." 21. In Girish Raghunath Mehta (supra) relied upon by the Respondent states as follows:- "11. ....It is not necessary to go into this aspect in the present case as there is adequate evidence to prove the sale of the contraband by the appellant for which co-accused has been convicted and sentenced. The prosecution version is based not only on the statement under Section 67 but also on the evidence of recovery of the contraband immediately after sale and the circumstances showing that the contraband was sold by the appellant to the co-accused, without any authorization. Thus, we do not find any ground to interfere with the conviction and sentence awarded to the appellant." 22. In Naresh J. Sukhawani (supra) the Hon'ble Apex Court was dealing with confiscation proceeding and not an appeal arising out of a conviction in a criminal trial as such the said case is not applicable to the present appeal. 23. The cas....
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....h arrest or search and seizure is made and investigation is carried out. The law applicable in this behalf must be certain and uniform. 84. Even otherwise Section 138B of the 1962 Act must be read as a provision containing certain important features, namely: (a) There should be in the first instance statement made and signed by a person before a competent customs official. (b) It must have been made during the course of enquiry and proceedings under the Customs Act. Only when these things are established, would a statement made by an accused become relevant in a prosecution under the Act. Only then, it can be used for the purpose of proving the truth of the facts contained therein. It deals with another category of case which provides further clarification. Clause (a) of sub-section (1) of Section 138B deals with one type of persons and clause (b) deals with another. The Legislature might have in mind its experience that sometimes witnesses do not support the prosecution case, as for example panch witnesses, and only in such an event an additional opportunity is afforded to the prosecution to criticize the said witness and to invite a finding from the court not to rely on the....
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....toms Act solely cannot be a foundation for arriving at the conclusion of the guilt of the accused-appellants. 28. In Hoda Sk v. State of West Bengal, relying upon the Hon'ble Supreme Court, it has been held:- "14. Analysis of the aforesaid section shows whoever sells, buys or receives from any other person or otherwise traffics in or uses as genuine any forged, or counterfeit currency notes or bank notes with the knowledge or reasonable belief that the said notes are 17 forged or counterfeit is said to have committed the offence. Hence, sale, purchase or receipt from any person, or otherwise trafficking in counterfeit currency notes as genuine is a sine qua non of such offence. There is no evidence that the appellants had sold, received or used any counterfeit notes. However, it has been argued on behalf of the prosecution that the appellant was "otherwise trafficking in" counterfeit notes by knowingly transporting a large volume of forged currency notes in a bag through a public road and had reached the ferry ghat when they were apprehended. Hence, he had committed the offence under section 489B of the Penal Code, 1860. 15. What would the expression "otherwise traffics in....