TaxTMI 
TaxTMI 
2025 (4) TMI 1742
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....is of the credible information received, on 03.03.2025 at about 18.20 hours accused no.1 who had arrived at Terminal-2 of Kempegowda International Airport, Bengaluru, from Dubai in Emirates Flight No.EK566, was intercepted after she had entered the green channel and the officials of Directorate of Revenue Intelligence (DRI) who had a credible information that accused no.1 was illegally carrying gold, requested her to cooperate for searching her hand baggage. In the hand baggage of accused no.1, no incriminating material was found. Thereafter, the person of accused no.1 was searched by a gazetted lady customs officer and from the person of accused no.1 gold bars totally weighing 14,213.05 grams valued at about Rs.12,56,43,362/- was recovered, which accused no.1 had concealed inside her dress by sticking the gold bars to her body parts with help of medical adhesive bandage. The seized contraband articles were subjected to panchanama, and thereafter, accused no.1 was arrested on 04.03.2025. Accused no.2 was arrested on 09.03.2025 and subsequently accused nos.1 & 2 were remanded to judicial custody. Bail application filed by accused nos.1 & 2 before the Court of judicial Magistrate in ....
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....arguments addressed by the learned Senior Counsel appearing on behalf of accused no.1 and submits that there is no compliance of Section 50A of Cr.PC in the present case even as against accused no.2. He submits that the statement made under Section 108 of the Act is admissible only if corroborative material is seized and not otherwise, and in support of this argument, he has placed reliance on the judgment of the High Court of Bombay in the case of UNION OF INDIA VS KISAN RATAN SINGH - 2020 SCC OnLine BOM 39. Accordingly, he prays to allow the petition. 6. Per contra, learned Counsel appearing for the prosecution submits that accused no.1 was found in possession of huge quantity of gold which she had illegally brought into India from Dubai. Accused nos.1 & 2 had travelled for about 34 times to Dubai and though they had declared at Dubai customs that they were travelling to Geneva or Bangkok, on all the 34 occasions, they had travelled to India and not the destination as declared by them in Dubai customs. Accused no.2 is an American citizen who is entitled to travel to Geneva and Bangkok without Visa and after purchasing gold in Dubai and having made a declaration at Dubai custom....
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.... depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111 or section 113, as the case may be; or (c) attempts to export any goods which he knows or has reason to believe are liable to confiscation under section 113; or (d) fraudulently avails of or attempts to avail of drawback or any exemption from duty provided under this Act in connection with export of goods; or (e) Obtains an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and such instruments has been utilised by such person or any other person, he shall be punishable, - (i) in the case of an offence relating to,- (A) any goods the market price of which exceeds one crore of rupees; or (B) the evasion or attempted evasion of duty exceeding fifty lakh of rupees; or (C) such categories of prohibited goods as the Central Government may, by notification in the Official Gazette, specify; or (D) fraudulently availing of or attempting to avail of drawback or any exemption from d....
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.... in any way concerned in carrying, concealing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 or Section 113, as the case may be and the market price of such goods exceeds Rs.One Crore or the evasion or attempted evasion of duty is exceeding Rs.50 lakhs, he shall be punishable with imprisonment for a term which may extend to seven years or with fine. 9. In the case on hand, the allegation against the accused is that the money for purchase of gold was transferred by accused no.3 by Hawala to Dubai and the accused nos.1 & 2 who used to travel to Dubai were purchasing gold at Dubai with the said money sent by accused no.3, and thereafter, accused nos.1 & 2 were submitting declarations in Dubai Customs stating they were travelling to Geneva or Bangkok, and on the other hand, they used to travel to India carrying the gold purcahsed by them, by concealing the same. 10. According to the prosecution, accused nos.1 & 2 had travelled to Dubai for about 34 times and on all the said 34 occasions, they had declared in Dubai customs that they were either travelling to Geneva or Bangkok, but on the other hand....
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....3.03.2025. The said consent letter dated 03.03.2025 reads as under: "Date:03.03.2025 Sir/Madam, I hereby render my consent for my personal bodily search and baggage search by a lady Gazetted officer of DRI, Bengaluru present at Customs Arrival Hall of KIA, Bengaluru under the provisions of Customs Act, 1962. Sd/- 03.03.25. Ranya Harshavardini Passport No. 28195849" 13. This goes to show that on 03.03.2025 itself, notice under Section 102 of the Act was served on accused no.1. Though signature of accused no.1 and the independent panch witnesses on the notice under Section 102 of the Act issued to accused no.1 are said to have been affixed on 04.03.2025, learned Counsel for the prosecution has explained the same by stating that search was commenced on the late night of 03.03.2025 and the entire process was completed at the early hours of 04.03.2025 and it is under these circumstances, the signatures of the witnesses are obtained on 04.03.2025. Since the consent of accused no.1 is given by her on 03.03.2025, it is very clear that notice in compliance of Section 102 of the Act was given to her on 03.03.2025 itself and in the said notic....
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....t served on the relatives and friends of accused nos.1 & 2. 19. Learned Counsel for the prosecution has placed on record the arrest memo of accused nos.1 & 2 and perusal of the said memo would go to show that grounds of arrest has been mentioned in detail in the said memo and the said memo is also signed by accused nos.1 & 2 on the date of their arrest. In the arrest memo of accused no.1, it is mentioned that at her request, her husband Jatin Vijaykumar Hukkeri has been informed about her arrest along with reason to believe and grounds of arrest by calling him on his mobile phone. Similarly, at the request of accused no.2, his brother Varun Konduru Raju was informed about his arrest along with reasons to believe and grounds of arrest by calling him on his mobile phone, and the arrest memo of accused no.1 is also countersigned by her husband Jatin Vijaykumar Hukkeri who has acknowledged receipt of copy of the arrest memo at the time of her arrest. 20. It is necessary to note here that Section 50 of Cr.PC provides for informing the person arrested about the grounds of arrest and his right to bail, and Section 50A of Cr.PC provides for obligation of person making arrest to infor....
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.... same, there is seizure of gold bars of huge quantity from accused no.1 and during the course of investigation, the declaration submitted by accused nos.1 & 2 before Dubai customs, their travel particulars, etc., are collected, and therefore, at this stage, it cannot be said that there is absolutely no corroborative material collected by the Investigation Officer. Therefore, this contention urged on behalf of accused nos.1 & 2 is liable to be rejected. 23. The material on record would go to show that during the course of investigation, the Investigation Officer has recorded the statement of Basavaraj who is a Police Constable who was escorting accused no.1 from the Airport and he was present near the Green Channel at Terminal-2 of KIAL when accused no.1 was intercepted. This witness has stated that he was asked to escort accused no.1 by his superior officer Ramachandra Rao who is said to be the Director General of Police. The statement of Prakash.B. - Driver of Government vehicle which was used by accused no.1 was also recorded by the Investigation Officer which would prima facie go to show that accused no.1 was facilitated with escort and a Government vehicle. The material on r....
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....ilities provided to her, and since investigation of the case is still under progress, the benefit of the proviso to Section 480 of BNSS, 2023, cannot be extended to her at this stage. 26. The consideration of granting bail for economic offences compared to other offences needs to be different since economic offences has a serious ramification on the economy of the nation. The Hon'ble Supreme Court in the case of STATE OF GUJARAT VS MOHANLAL JITAMALJI PORWAL & ANOTHER - (1987)2 SC 364, has held as under: "5. ......... The entire community is aggrieved if the economic offenders who ruin the economy of the State are not brought to book. A murder may be committed in the heat of moment upon passions being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the community. A disregard for the interest of the community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even-handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the da....