TaxTMI 
TaxTMI 
2025 (12) TMI 1023
X X X X Extracts X X X X
X X X X Extracts X X X X
....l memo were not provided to the registry. Therefore, notice could not be issued. However, considering the matter is 20 years old, taken up for hearing and passing Order. 3) Heard Mr Khan, the learned APP. Perused the record. 4) Facts giving rise to this Appeal are that PW-1 Suresh Ramchandra Naik, was an Intelligence Officer in the Directorate of Revenue Intelligence (for short "DRI"). On 31/08/2001, PW-1 had lodged a First Information Report (Exh.10) at Dongri Police Station, Mumbai. Said Report narrates that on 19/07/2001, at about 11:00 a.m., when PW-1 was present in his office at Mumbai Zonal Unit, DRI, his superior officer had received an intelligence from the source that two persons were likely to visit Dongri Hostel, situated on the 1st floor of Zohara Manzil, 203, S.V.P. Road, Dongri, Mumbai, and they were to receive one parcel containing counterfeit Indian currency notes smuggled through one passenger who had arrived by a flight from Dubai in the morning of 19/07/2001. Therefore, a raiding team was formed. At about 12:30 hours, a trap was laid near the said Zohara Manzil. At about 14:10 hours the team spotted two suspects entering Zohara Manzil. Said two persons were....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of Mumbai and elsewhere, i.e., to sell and distribute said counterfeit currency notes with an intent to earn an unlawful pecuniary gain. Hence, on completion of the investigation, charge-sheet was filed against the accused persons. 7) Accordingly, the charge was framed against the accused to which they did not plead guilty and claimed to be tried. Their defence was of denial and false implication. 8) The prosecution examined 18 witnesses. Their testimonies were supported with various documents proved by the witnesses which includes the raiding team members, the panchas, RBI Officer, police officers who participated in the investigation etc. 9) Closure of the prosecution evidence followed by recording statements of the accused under Section 313 of Cr.P.C. (Exh.72 to 75). They denied the incriminating evidence and contended that they were falsely implicated in this case. No accused stepped into the witness box or examined any witness in the defence. The A-1 did not dispute that he had come from Dubai on 19/07/2001 and that he had brought one TV set alongwith his luggage. But he does not know as to whether the notes were taken out from inside the TV set because the TV was not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....idence adduced by the prosecution the offences stated in the charge were proved beyond a reasonable doubt. However, the trial Court ignored that evidence and acquitted the accused which is not lawful. Therefore, leave to appeal was granted to challenge that Judgment and Order of the acquittal. 12) PW-12 Abdul Aziz Abdul Gani testified that he knew A-2 to A-4. That, on 18/07/2001 A-2 to A-4 had planned that delivery of a TV set was to be taken at the instance of A-4, from a friend of A-4, who was to come by Gulf airways on the next day morning. PW-6 Dinesh Shetty tendered his evidence to prove that before the raid was conducted, A-1 had made a phone call to Dubai on 19/07/2001 from the STD booth at Dongri, where PW-6 was working. 13) The evidence of PW-1 Mr. S.R. Naik, PW-2 Mr. Swami and PW-11 P.P. Kuriakose indicates that on receiving the secret information by PW-11, a team was formed comprised of PW-1, PW2, PW-11 and other officers. Thereafter, the team went to Zohara Manzil, at about 12.30 hours and laid a trap there. At about 14.15 hours they spotted the A-1 and A-2, who appeared suspicious when they entered in Zohara Manzil. Therefore, both these accused were followed til....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... currency notes were examined by the RBI officers in his presence under the Panchanama (Exh.21 colly.) was recorded. PW-10 Sandip Vaidya is a witness to the examination of the other seized currency notes by the RBI officers under Panchanama (Exh.P22). In the opinion of the officers of RBI, the seized currency notes were counterfeit. 18) PW-15 PSI - Sangle, Dongri Police Station was examined to prove the recording of the FIR filed on 31/08/2001. PW-16 Mr. Deshpande, PW-17 Mr. Mukhedkar and PW-18 ACP Mr. Kamble were the police officers who were involved in the investigation of the case. 19) Now, first, let us deal with the evidence of the offence under the M.C.O.C. Act. The prosecution has relied upon the sanction order (Exh.P66) and copies of the previous charge-sheets filed in the Court against the organised crime syndicate of Dawood Ibrahim Kaskar and Aftab Batki etc. (Exh.P68 colly. - true copies) and it pertains to F.I.R.No.463/2000 registered with Oshiwara Police station and F.I.R.No.184/99 registered with Sakinaka Police station. The said charge-sheets were registered as Special Cases under the M.C.O.C. Act against the organised syndicate of Dawood Ibrahim Kaskar aided b....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... instructions. It appears that he had carried the extra luggage against the free ticket and at Dubai Airport, Hussainbhai had given him one chit in which his mobile number of Dubai was written and Hussainbhai had told A-1 that after he comes out of Mumbai Airport one person by name Raju will meet him to whom the TV had to be delivered. Hussainbhai had also instructed him to contact him on the mobile number mentioned in the chit if he does not meet Raju. However, on A-1 reaching to Mumbai Airport, nobody turned up, hence, A-1 went to the Dongri Hostel. A-1 then contacted Hussainbhai on the his mobile number at Dubai when Hussainbhai told him that his persons will come within an hour or two to collect the TV At about 2.00 p.m. to 2.30 p.m. A-2 and A-3 came to his room saying that they were sent by Hussainbhai to collect the TV. Thereafter, the DRI officer came to his room and started inquiry upon which he produced his passport, ticket, etc. before the officers. The officers also checked his baggage and when they unscrewed the back cover of the TV set, packets containing the fake currency notes of Rs.100/- and Rs.500/- were found inside the TV set. 23) The trial Court then examined....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the local police station which clearly relatable to offences under Section 489-B and 489-C of I.P.C. and alert them about that information. The trial Court further noted that not only the DRI officers took over the role of police so as to lay the trap and to draw panchanama regarding seizure of counterfeit currency notes but also they had waited till 31/08/2001 to file the Report (Exh.P10) although they had seized the counterfeit currency notes. Finally, PW-1 lodged the Report. Under these circumstances, it was necessary for the prosecution to explain the inordinate delay in filing the said Report, which was not satisfactorily explained. 25) Undoubtedly, continuing criminal activity by underworld dons and criminal gangs operated by them have posed serious threat to law and order and to peace loving society. The gangs also indulge into smuggling in contraband fake currency notes to make illegal gains or black money and the Special Act became necessary to control the menace which the ordinary law was found inadequate to control. Under these circumstances, PW-1, PW-2 and PW-11 ought to have been vigilant and careful to lodge a prompt complaint with the jurisdictional police stati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e, the evidence of PW-12 that the word "mal" was used during the conversation before him is not sufficient to hold that A-2 and A-3 had come to the said room to collect the fake currency notes. That apart, the evidence of PW-12 is not sufficient to hold that whatever physical and telephonic conversation had taken place in his presence, it was in relation to the alleged fake currency notes. 29) No mobile phone was seized in this case from any of the accused so as to connect them with the print outs. There is no evidence to show that any of the accused was instrumental to submit the relevant subscriber registration form to obtain any mobile connection. There is no evidence to indicate that Hussainbhai who was contacted by A-1 was member of the organised crime syndicate of Dawood Ibrahim Kaskar aided by Aftab Batki. Therefore, we conclude that there is no sufficient and satisfactory evidence to indicate that A-1 to A-4 were connected to the organised crime syndicate of Dawood Ibrahim Kaskar aided by Aftab Batki operating from beyond the borders of India to send and distribute the counterfeit currency notes in India. 30) Considering the facts and circumstances of the case, even a....