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[Cites 51, Cited by 0]

Delhi District Court

Cbi vs . (1) B.P. Verma on 29 July, 2017

    IN THE COURT OF Dr. KAMINI LAU: SPECIAL JUDGE 
          (PC­ACT): CBI­01: CENTRAL DISTRICT: 
               TIS HAZARI COURTS: DELHI

CC No.: 06/2008 
CNR No.: DLCT01­00020­2012
Registration No.: 532198/2016 

CBI                        Vs.              (1)    B.P. Verma
                                                   The then Chairman, Central 
                                                   Board of Excise and Customs,
                                                   Department of Revenue,
                                                   Ministry of Finance, 
                                                   North Block, New Delhi 
                                                   (Expired on 08.08.2005)

                                            (2)    Sidharth Verma
                                                   S/o Sh. B.P.Verma,
                                                   R/o 4­C, HUDCO Place,
                                                   Andrews Ganj, New Delhi

                                                   Now R/o B­2, ATS Greens 
                                                   Part­1, Sector­50, Noida (U.P.)
                                                   (Acquitted)

                                            (3)    K. Vijay Pratap
                                                   Late pratap Kodnath
                                                   R/o 403/6, 2nd Avenue, 
                                                   Anna Nagar, Chennia
                                                   (Expired on 09.06.2013)

                                            (4)    Rajeev Sharma
                                                   S/o Sh. Vijay Kumar Sharma,
                                                   GM (Mkg.), M/s. Jubliee 
                                                   Medicare Ltd., 18/7, 
                                                   Keltron Chambers, 
                                                   Arya Smaj Road, Karol Bagh,
                                                   New Delhi

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001                             Page No. 1 of 221
                                                    R/o 69­G/2, Gautam Nagar,
                                                   New Delhi

                                                   Now R/o S­282, 2nd Floor,
                                                   Greater Kailash, Part­1,
                                                   New Delhi.
                                                   (Acquitted)

                                            (5)    C. Sharvan Kumar
                                                   S/o Sh. Champa Lal Jain,
                                                   MD of M/s. Yellow Cabs (I) 
                                                   Pvt. Ltd. And Managing 
                                                   Partner of M/s. Sripal 
                                                   Garments, 9, First Lane,
                                                   Vijaya Raghavaiah Road,
                                                   T Nagar, Chennai

                                                        R/o 7, Balu Mudali Street,
                                                        Chennai.
                                                        (Acquitted)

RC No.:                             31(A)/ 2001
Police Station:                     CBI/ACB/ New Delhi
Under Sections:                     120­B Indian Penal Code read with 
                                    Sections 78912 & 13 read with 
                                    Section 13 (1) (d) of the Prevention of
                                    Corruption Act, 1988.

Date of Institution:                26.07.2002
Judgment Reserved on: 27.07.2017
Judgment Delivered on: 29.07.2017


JUDGMENT:
 

(1) The   accused   B.P.Verma   (since   deceased);   Sidharth Verma;   K.   Vijay   Pratap   (since   deceased);   Rajeev   Sharma   and   C. CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 2 of 221 Sharvan Kumar were sent up to face trial for the offences punishable Under Section 120­B Indian Penal Code read with Sections 789, 12   &   13   (2)   read   with   Section   13   (1)(d)   of   The   Prevention   of Corruption Act, 1988.

Brief facts/ Case of the Prosecution:

(2) The present case was registered on 30.03.2001, against the accused persons and some unknown persons on the allegations that   accused   B.P.   Verma   (since   deceased)   while   functioning   as Chairman, Central Board of Excise and Customs, during the period w.e.f. November, 2000 to March 2001 abused his official position and accepted   illegal   gratification   /   valuable   things   from   the   private persons.  It has also been alleged that an export consignment of M/s.

A.K. Enterprises was seized by the custom department at Chennai, as it   contained   rags   instead   of   declared   garments,   with   the   object   of drawing false duty drawbacks and the accused B.P. Verma, with the object of causing undue pecuniary gain to M/s. A.K. Eneterprises, exercise his influence on the custom officers at Chennai, to favour the firm   and   in   return,   obtained/   accepted   illegal   gratification/ consideration from accused K. Vijay Pratap who was a middle man and acted in the said deal, on behalf of M/s A.K. Enterprises, Delhi. The   said   illegal   gratification   was   collected   by   his   son   Siddharth Verma, at his instance. 

(3) During the investigations, it was revealed that accused B.P. Verma, an officer of 1964 batch of Indian Customs and Excise Services became the Chairman, Central Board of Excise and Customs CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 3 of 221 on 01.06.2000 and was placed under suspension on 31.03.2001 by the Government   of   India,  after   registration  of  the  present case  and  he retired on 31.08.2001 after attaining the age of superannuation.   As per the allegations, the accused Siddharth Verma is the only son of B.P. Verma and was one of the directors in M/s Jubilee Enterprises/ Jubilee Medicare Private Ltd., Karol Bagh and resided with his father in the same residence.   Accused Rajeev Sharma is an employee of Sidharth Verma and was working as General Manager in M/s. Jubilee Medicare   Ltd.   whereas   the   accused   C.   Sharvan   Kumar   is   the Managing Partner of M/.s. Sripal Garments (engaged in exports of garments),   M/s.   Champa   Fabrics   and   Managing   Director   of   M/s Yellow Caps (India) P. Ltd.  

(4) The investigations revealed that on 14.03.2001, specific intelligence was received by SIIB Branch of Customs, Chennai to the effect that M/s. A. K. Enterprises was going to export inferior quality garments as declared high value garments with the intention to claim a heavy amount of duty drawback.  A close surveillance was mounted by SIIB on particulars of the shipping documents submitted at the Electronic   Data   Interchange   Center   as   well   as   Manual   System   of Customs. On  17.03.2001, ten shipping bills pertaining to export of 100 percent Rayon Woven Ladies Blouses valued at Rs.4,26,16,272/­ were drawn showing M/s. A.K. Enterprises as the exporter/ consignor and M/s. Dis & Dat, Montago Bay, Jaimica as the consignee.  There was   one   more   consignment   dated   17.03.2001   being   100   percent cotton ladies blouses valued at Rs.17,98,545,60 drawn by M/s Sripal Garments   of   T.   Nagar,   Chennai.     This   consignment   along   with CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 4 of 221 consignment of ten shipping bills referred to above was handed over to the staff of the Clearing House Agent M/s. Trinity Forwarders. The invoice and packing list of M/s Sripal was also presented along with those   in   respect   of   ten   shipping   bills   at   the   Electronic   Data Intercharge Center for generating the shipping bills numbers etc. The exporter  claimed a duty drawback of  Rs.70.35  lacs on his  alleged export consignment from the custom department. (5) On 19.03.2001 the customs authorities started inspection of the export consignment and found that the same were of a very small size garments having no commercial value.  The examination of the above consignment started at 1.30 PM on 19.03.2001 and in the meantime the computer system showed that all the shipping bills have been   cancelled.     The   officer   conducting   the   examination   came   to know   that   the   exporters   had   come   to   know   the   possibility   of   the examination  of  the  goods   and  had  become  panic   after  which  they managed   to   get   a   cancellation   order   from   the   consignee   and accordingly applied for cancellation and got the consignment 'SHUT OUT'.   As   per   the   allegations,   accused   C.   Sharvan   Kumar   is   the Managing Partner of M/s. Sripal Garments, M/s. Yellow Cabs (India) Pvt. Ltd. with offices situated at Vijay Radhaviah Road, T. Nagar, Chennai.     Shri   Kiran   Moolchand   is   the   proprietor   of   M/s   A.K. Enterprises, a firm primarily engaged in the export of jewellery and jewellery boxes.  One Shiv Kumar is also a Director of M/s Yellow Cabs (India) Pvt. Ltd. and Shiv Kumar, Sh. Suresh Kesavan, accused K.   Vijay   Pratap   and   Sh.   S.   Krishnanad   (Clearing   and   Forwarding Agent)  are common friends and they all are residents of Chennai.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 5 of 221 Had   the   customs   authorities   not   detected   the   fraud,   the   export   in question would have been taken and an amount of  Rs.70.35 Lacs would have become payable as duty drawback.  The detection of false duty drawback attracts offences under Sections 113114 and 132 of the Customs Act.

(6) The   case   of   the   prosecution   is   that   on   19.03.2001   the accused no.5 C. Sharvan Kumar requested his business associate for help in the above mentioned customs related problem following the seizure of the export consignment by the customs. Sh. Shiv Kumar informed his friend Sh. Suresh Keshavan about the problem of Sh. Shravan Kumar and in the morning of 20.03.2001, he requested Sh. Suresh Keshavan to talk to their common friend i.e. accused K. Vijay Pratap to put in a word to the Customs Commissioner to sort out this problem.  

(7) The accused no.3 K. Vijay Pratap is a middle man of customs   related   matters,   earning   his   livelihood   by   commissions received from various authorities for the work done by him through his influence and the accused no.4 Sh. Rajeev Sharma is an employee of accused no.2 Sh. Sidharth Verma and working as General Manager in M/s. Jubilee Medicare Ltd., a concern of Sh. Sidharth Verma (A­

2).  

(8) The   telephone   numbers   of   accused   B.P.   Verma   were being intercepted by Special Unit of CBI during the relevant period and as a part of the exercise the telephone conversation made by or received by accused B.P. Verma from his mobile phone as well as land   phones   including  the   calls   from   Sh.  M.V.S.   Prasad   and  calls CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 6 of 221 made by accused K. Vijay Pratap to the office / residence of accused B.P.   Verma   and   Sidharth   Verma   were   taped   on   audio   cassettes. Accused K. Vijay Pratap and Sh. Suresh Keshavan met Sh. M.V.S. Prasad, Commissioner, Customs and discussed the problem with him on which Sh. M.V.S. Prasad told accused K. Vijay Pratap that the party need not get scared if nothing illegal had been done.  Thereafter, there   was   a   meeting   between   accused   Shravan   Kumar,   Sh.   Shiv Kumar, accused K. Vijay Pratap and Sh. S. Krishnanand.   Accused Shravan   Kumar   requested   for   his   help   to  sort   out  the   problem   by contacting his sources in the Customs Department of Delhi and also told him not to worry about the expenses.   The accused K. Vijay Pratap had been using a mobile phone bearing number 9840077687; accused   B.P.   Verma   had   been   using   mobile   phone   bearing   No. 9810139022 and the telephone Nos. 6256715, 6254073 and 6254955 were installed at the official residence of accused B.P. Verma and telephone No. 3012849 was installed at his office during the relevant period.  On 19.3.2001 accused K. Vijay Pratap telephoned Sh. Rama Krishna, P.A. to accused B.P. Verma and enquired whether accused B.P.   Verma   was   in   town   and   he   would   be   reaching   Delhi   on 21.3.2001   and   after   confirming   about   availability   of   accused   B.P. Verma   in   Delhi,   accused   K.   Vijay   Pratap   came   to   Delhi   on 21.03.2001 and stayed in room No. 826 of Hotel Le Meridian, New Delhi till 24.03.2001 during which accused K. Vijay Pratap used the hotel telephone.  Further, as per the allegations the accused K. Vijay Pratap visited the office of B.P. Verma at North Block, Delhi in the afternoon of 21.3.2001 and requested him to use his influence in the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 7 of 221 problem of M/s. A.K. Enterprises and again rang up B.P. Verma's residence telephone no. 6256715 in the morning of 22.3.2001 from hotel and B.P. Verma assured him of doing the needful by talking to Sh. M.V.S. Prasad, Commissioner, Customs, Chennai.   It has been alleged   that   the   accused   no.1   B.P.Verma   telephoned   Sh.   M.V.S. Prasad on 22.3.2001 and emphatically pleaded the case of M/s. A.K. Enterprises and told Sh. M.V.S. Prasad to help M/s. A.K. Enterprises and instructed him not to be too harsh in such matters and to do what best was possible.   A little while later, B.P. Verma telephoned the accused K. Vijay Pratap and confirmed that he had spoken to M.V.S. Prasad   and   also   advised   him   to   meet   Sh.   M.V.S.   Prasad.     On 22.3.2001   accsued   K.   Vijay   Pratap   contacted   Suresh   Kesavan   and other friends of Chennai including Sh. Sharvan Kumar and told that the deal had been struck for Rs.35 lacs by B.P. Verma and an advance of  Rs.10  lacs  was to be initially paid to him (B.P. Verma)  which advance   of   Rs.10   lacs   should   be   sent   to  him   immediately   but   the accused   K.   Vijay   Pratap   did   not   receive   the   amount   on   time   as promised by Sh. Sharvan Kumar.  It is further alleged that K. Viljay Pratap had earlier acted as middleman in Central Excise problems of Shri K. Dhanpal of M/s. Gold Soap Company and in this connection, he introduced Sh. Dhanpal to Sh. B.P. Verma on 02.03.2001 and got favourable   endorsement   from   Sh.   B.P.   Verma   on   the   application submitted by Shri K. Dhanpal to D.G. C.E.I. for helping in his case, The accused K. Vijay Pratap demanded Rs.10 lacs from K. Dhanpal, of which he received Rs.5 lacs and out of the said amount, he (K. Vijay Pratap) had kept Rs.3 lacs with his friend Sh. S.G. Ramani.  On CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 8 of 221 20.3.2001   K.   Vijay   Pratap   collected   Rs.50,000/­   from   Sh.   S.G. Ramani for meeting out traveling expenses and when there was deal in   receiving   money   from   Sh.   Sharvan   Kumar,   he   telephoned   S.G. Ramani on the night of 22.3.2001 and asked him to reach Delhi by the morning flight along with Rs.2.50 lacs pursuant to which Sh. S.G. Ramani came to Delhi on 22.3.2001 with this amount after which K. Vijay   Pratap   telephoned   B.P.Verma   and   informed   him   about   the arrival   of   his   friend   and   also   indicated   about   reaching   of   money. Accused K. Vijay Pratap made number of calls to B.P. Verma at his office on 22.3.2001 and left message in the office that he wanted to talk to Sh. B.P. Verma urgently.   Later in the evening of 23.3.2001 accused B.P. Verma contacted K. Vijay Pratap from his mobile phone on which accused K. Vijay Pratap again informed that the money had reached him by saying "only two have landed" and the rest could not reach him, because the same was to reach from different channels and there was some delay. The accused K. Vijay Pratap promised to B.P. Verma that he would arrange the balance once he returns to Chennai and B.P. Verma informed K. Vijay Pratap that he would send Rajeev Sharma to collect the money after which B.P. Verma telephoned his son   Sidharth   Verma   and   asked   him   to   send   Rajeev   Sharma   to   K. Vijay Pratap, who was staying in room no. 826 of hotel Le Meridian. During   investigations,   a   slip   of   paper   with   the   name   of   K.   Vijay Pratap and room No. 826 and name of the hotel was recovered by CBI during the course of  searches and the handwriting expert has confirmed that the writing on the paper is in the hand of B.P. Verma.  

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 9 of 221 (9) As per the case of the prosecution, Rajeev Sharma visited K.   Vijay   Pratap   in   room   no.   826   and   collected   Rs.   2   lacs   in   the presence of S.G. Ramani after which accused Rajeev Sharma visited the Green Park Guest House of his company and delivered the said amount to Sidharth Verma on the night of 23.3.2001.  Accused B.P. Verma got the telephonic confirmation of the receipt of the amount from Sidharth Verma. On 24.3.2001 accused K. Vijay Pratap while leaving Delhi by the evening flight to Chennai had telephoned B.P. Verma and got confirmation of the receipt of the amount.   (10) During investigations, the audio cassettes containing the telephonic   conversation   between   accused   B.P.Verma,   K.   Vijay Pratap, Sidharth Verma and others, alongwith the specimen voice of these three accused were forwarded to CFSL, New Delhi, for voice spectographic analysis and CFSL experts had identified the voice of accused   persons.     The   accused   B.P.   Verma   was   also   subjected   to polygraph   test   at   CFSL,   New   Delhi,   wherein,   he   made   deceptive responses to the queries.  

(11) As per  the allegations, the accused B.P.Verma entered into a criminal conspiracy with co­accused C. Sharavan Kumar, K. Vijay Pratap, Sidharth Verma and Rajeev Sharma to abuse his official position and in furtherance of the conspiracy, he demanded illegal gratification   of   Rs.35,00,000/­   and   accepted   illegal   gratification   of Rs.2,00,000/­ from accused K. Vijay Pratap through Sidharth Verma and Rajeev Sharma, in lieu of using his influence on his subordinate customs   officials   to   favourably   settle   the   case   of   M/s.   A.K. Enterprises and accused C. Sharvan Kumar at Sea Customs, Chennai.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 10 of 221 However, the investigations could not brought out any incriminating participation of Sh. Kiran Kumar, Proprietor of M/s. A.K. Enterprises and   entire   export   transactions   were   done   by   accused   C.   Sharvan Kumar, without his knowledge.

CHARGES:

(12) After filing of the charge sheet, the accused were duly summoned to face the trial and on 30.10.2004, the order on charge was passed by the Ld. Predecessor of this court, pursuant to which the charges for the offences punishable under  Section  120­B IPC r/w Section 7 of The Prevention of Corruption Act, 1988 were framed against all the accused persons on 09.03.2005. Additional charges for the   offence   punishable   under  Section   7  of  The   Prevention   of Corruption Act, 1988 were also framed against accused B.P. Verma.

The additional charges for the offences punishable under Section 12 of  The   Prevention   of   Corruption   Act,   1988  were   also   framed against accused Sidharth Verma, K. Vijay Pratap, Rajeev Sharma and C. Sharvan Kumar.  All the accused persons pleaded not guilty for all the charges and claimed trial.

(13) During the course of trial accused  B.P. Verma  expired on 08.08.2005 and accused K. Vijay Pratap expired on 09.06.2013. Therefore, the proceedings against accused B.P. Verma and accused K.   Vijay   Pratap   were   dropped,   since   abated   vide   orders   dated 16.09.2005 & 31.07.2013 respectively.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 11 of 221 (14) Before coming to the testimonies of individual witnesses, the   details   of   the   witnesses   examined   by   the   prosecution   and   the documents   proved   by   them   are   hereby   put   in   a   tabulated   form   as under: 

List of Witnesses:
Sr. PW Name of witnesses Details of the witnesses No. No. Prosecution Witnesses:
1. PW1 Sh. Sandeep  Official   Witness   -   the   then   OSD   to   the Srivastava accused B.P. Verma 
2. PW2 Sh. A.K. Samantha Official Witness ­ PA to Accused B.P. Verma
3. PW3 Sh. Angna Ram Official Witness ­ Under Secretary, Deptt. of Revenue, Ministry of Finance, Govt. of India, Delhi.
4. PW4 Sh. Sunil Kumar  Official Witness - working as Room Service at Sayal Hotel Le­Meridian during the relevant period.
5. PW5 Col. A.K. Mago  Official Witness ­ Chief Secretary Officer  of (Retd.) Hotel Le­Meridian.
6. PW6 Sh. Vidya Shankar  Public   Witness   -   Known   to   accused   B.P. Pandey Verma 
7. PW7 Sh. S.  Official   Witness   ­   Custom   House   Agent   and Krishnanandh  Proprietor of Trinity Forwarders, Madras.
8. PW8 Sh. N. Rama  Official Witness ­ PS to accused B.P. Verma Krishna during the relevant period. 
9. PW9 Sh. T.  Official   Witness   -   the   then   Assistant Hanumantha Rao Commissioner, Customs. 
10. PW10 Sh. Leo Joshn  Official   Witness   -   Appraiser   in   SIIB,   Sea IIango Customs, Chennai
11. PW11 Sh. Shokender  Official   Witness   -   Custom   Appraiser   in Kumar Special Investigation and Intelligence branch, Customs House, Chennai.
12. PW12 Sh. M.V.S. Prasad Official Witness - the then Commissioner of Customs CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 12 of 221 Sr. PW Name of witnesses Details of the witnesses No. No.
13. PW13 Sh. G. Franklin  Official   Witness   -   Superintendent   Freight Karunakaran Station, Central Warehousing Corpororation, Royapuram, Chennai.
14. PW14 Sh. S.M.  Official   Witness   -   the   then   Additional Bhatnagar Director   in   Directorate   General   of   Excise Intelligence 
15. PW15 Capt. Sh. Rakesh  Official Witness ­ Nodal Officer, Airtel Bakshi
16. PW16 Sh. Virendra Singh Official Witness - the then Director General of Central Excise Intelligence, New Delhi.
17. PW17 Sh. Arvind M. Official   Witness   -   Nodal   Officer/   Deputy General Manager, Legal, CIFY, Technologies Ltd., Chennai.
18. PW18 Sh. Anil Javed Official Witness - PRO/ MTNL
19. PW19 Sh. Barian  Official Witness ­ Asstt. Manager, Telephone D'Souza Department, Hotel Le­Meridian.
20. PW20 Sh. Pratap Singh Official   Witness   ­   Private   Secretary   & Personal   Assistant   to   the   Chief   Minister, Haryana.
21. PW21 Sh. G. Gandhidoss Official   Witness   ­   Deputy   Commissioner (DOCK)
22. PW22 Sh. M.C. Kashyap Official   Witness   ­   Inspector   of   Police,   Spl.

Unit, CBI, New Delhi.

23. PW23 Sh. Vijay Singh Official   Witness   ­   Addl.   Director   General, Directorate   of   Central   Excise   Intelligence, New Delhi.

24. PW24 Sh. Venkatesh  Official Witness ­ Warehouse Assistant, CWC Kumar Royapuram, Chennai.

25. PW25 Sh. Kishore Chand Public witness ­ Cook in the Guest House of Pandey (Hostile) Siddharth Verma

26. PW26 Sh. I.P.S. Chouhan Official   Witness   ­   SDO   (Telephones), Chanakyapuri, New Delhi.

27. PW27 Sh. V.N. Sharda Official   Witness   ­   SDE   (Sub­Divisional Engineer),   MTNL,   Sena   Bhawan,   Telephone Exchange.

28. PW28 Mrs. Sarita Toora Official Witness ­ Chief Supervisor, Reception Organization, Ministry of Home Affairs, North CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 13 of 221 Sr. PW Name of witnesses Details of the witnesses No. No. Block, New Delhi.

29. PW29 Sh. Umesh  Official   Witness   ­   Reception   Officer   under Chander Sharma MHA.

30. PW30 Sh. D. Santhana  Official   Witness   ­   Clearing   Clerk   with   M/s.

         Kumar                              Trinity Forwarders.
31. PW31 Sh. S.K. Tiwari                    Official Witness - Nodal Officer/ Dy. Director

General, Department of Telecom, 20, Ashoka Road, New Delhi.

32. PW32 Sh. Rajesh Sikka Official   Witness   ­   Asstt.   Front   Office Manager, Hotel Le­Meridian, New Delhi.

33. PW33 Sh. Sanjay Kumar Official Witness ­ LDC in Deptt. of Food and Supplies, Govt. of Delhi.

34. PW34 Sh. R.K. Singh Official Witness ­ Nodal Officer, Airtel Ltd.

35. PW35 Smt. Vibha Rani  Official   Witness   -   FLS   Expert/   Director, Ray CFSL (Retd.), CBI, New Delhi.

36. PW36 Sh. K. Sriniwas  Official   Witness   ­   Assistant   in   Secondary   & Rao Higher Education Department. 

37. PW37 Sh. Arun Kumar  Official Witness ­ Under Secretary, Deptt. of Singh Food   and   Public   Distribution,   Ministry   of Consumer Affairs, Government of India, New Delhi.

38. PW38 Sh. P.L. Narang Official   Witness   ­   Superintendent,   Land   and Estate Department of Municipal Corporation of Delhi.

39. PW39 Sh. Deshpal Official Witness - Assistant DG Doordarshan, Mandi House, New Delhi.

40. PW40 Sh. Pradeep  Official   Witness   ­   Special   Assistant, Kumar Corporation Bank, Mayur Vihar, Delhi.

41. PW41 Sh. Amarjit Singh Official   Witness   ­   LDC   in   Ward   No.35   of Sales Tax Office, ITO, New Delhi.

42. PW42 Sh. Rambir Singh Official   Witness   ­   UDC   in   Ward   No.49   of Sales Tax Office, ITO, New Delhi.

43. PW43 Sh. K.S. Hari  Official   Witness   ­   Head   Clerk,   Chief Kumar Minister's Office, New Delhi.

44. PW44 Sh. H.S. Bawa Official   Witness   ­   Senior   Accounts   Officer, MTNL, Karol Bagh, New Delhi.



CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001                                         Page No. 14 of 221
 Sr.      PW      Name of witnesses                       Details of the witnesses
No.      No.
45. PW45 Sh. Jasjeet                        Official   Witness   -   Nodal   Officer   from   M/s.
         Bhandari                           Bharti Cellular Ltd.
46. PW46 Sh. Ashwani                        Official   Witness   ­   Airport   Manager,   Jet
         Khanna                             Airways, Delhi.
47. PW47 Sh. R. Selvam                      Public Witness - Friend of accused K. Vijay
         (Hostile)                          Pratap.
48. PW48 Sh. S.K.                           Official Witness ­ Manager Incharge of EDI
         Veeraraghavan                      Service Centre, Custom House, Chennai.
49. PW49 Sh. Suresh                         Public Witness - Friend of accused K. Vijay
         Kesavan                            Pratap
50. PW50 Sh. P.M.                           Official   Witness   ­   Private   Secretary,   Home
         Murlidharen                        Ministry, Government of India, North Block,
                                            New Delhi.

51. PW51 Sh. A. Shiv Kumar  Public Witness ­ One of the Directors of M/s (Hostile) Yellow Cabs, T­Nagar, Chennai.

52. PW52 Sh. K. Dhanapal  Public Witness - a known to the accused K. (Hostile) Vijay Pratap.

53. PW53 Sh. M. Umapathy Official   Witness   ­   Clerk   in   Trinity Forwarders.

54. PW54 Sh. N. Dilli Babu Official   Witness   ­   Proprietor   of   M/s   Shri Vadivudaiaman Transports, Chennai.

55. PW55 Sh. Shyam Sundar Official   Witness   -   SDE   (Sub   Divisional engineer) - Records, MTNL, Delhi.

56. PW56 Sh. S.  Official   Witness   ­   Dy.   Manager   (Finance), Subramanium Indian Airlines, Chennai.

57. PW57 Sh. V. Udaiyar Official   Witness   ­   Dy.   Commissioner   of Customs, Customs House, Chennai.

58. PW58 Sh. Janki Raman Official Witness ­ Senior Intelligence Officer, Directorate   General   of   Central   Excise Intelligence, South Zonal Unit, Chennai.

59. PW59 Sh. K. Shankar Official   Witness   -   Date   Entry   Operator   at EDI Service Center, Custom House, Chennai.

60. PW60 Sh. Sandeep  Official  Witness  -  Dy. Director,  Directorate Srivastava General of central Excise Intelligence.

61. PW61 Sh. L. Arul  Official   Witness   ­   Assistance   Executive Prakash Engineer (Vigilance), Secretary's Department, CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 15 of 221 Sr. PW Name of witnesses Details of the witnesses No. No. Chennai Port Trust.

62. PW62 Sh. Ravindra Bose Official Witness ­ Third Additional District & Sessions   Judge,   Thiruvallur   Poomallee, Chennai.

63. PW63 Sh. R. Shanmugam Official   Witness   ­   Tamil   Metropolitan Magistrate (Retd.), Egmore, Chennai.

64. PW64 Sh. K. Shankar Official Witness ­ Data Entry Operator, EDI Service Centre, Custom House, Chennai.

65. PW65 Sh. Vasa Seshagiri Official   Witness   -   Joint   Commissioner   of Rao Customs, Chennai.

66. PW66 Sh. E. Surendran Official   Witness   ­   Manager   in   M/s   Trinity Forwarders, Chennai.

67. PW67 Sh. Rajender  Official   Witness   ­   Head   Clerk   in   Factory Prasad Gautam Licencing Deptt. of MCD at Kashmere Gate, Delhi.

68. PW68 Sh. R. Madhav  Official   Witness   ­   Senior   Manager Rao (Vigilance),   Vigilance   Cell,   Corporation Bank,   Arya   Samaj   Road,   Karol   Bagh,   New Delhi.

69. PW69 Sh. R. Sellamuthu Official   Witness   ­   Assistant   Commissioner (Export) of Customs House, Chennai.

70. PW70 Sh. Narsimha    Official Witness ­Audit Clerk, Canara Bank, Murthi Circle Office, Chennai.

71. PW71 Sh. Alok Kumar  Official Witness ­ Inspector, ACB, CBI, New Delhi.

72. PW72 Sh. N.V. Navneeth  Official Witness ­ Inspector, ACB, CBI, New Krishanan Delhi.

73. PW73 Sh. S.Q. Ali (IO) Official Witness ­ Inspector, ACB, CBI, New Delhi.

74. PW74 Sh. Om Parkash Official Witness ­ Inspector, ACB, CBI, New Delhi.

75. PW75 Sh. S.C. Bhalla Official Witness ­ Inspector, ACB, CBI, New Delhi.

76. PW76 Sh. Pannir Selvam Official   Witness   ­   Inspector,   ACB,   CBI, Bangalore.





CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001                                       Page No. 16 of 221
 Sr.      PW      Name of witnesses                     Details of the witnesses
No.      No.
77. PW77 Sh. P.                             Official Witness ­ Inspector, ACB, CBI, New
         Balachandran                       Delhi.
78. PW78 Sh. K. Hariom                      Official   Witness   ­   Inspector,   ACB,   CBI,
         Prakash                            Chennai.

79. PW79 Sh. Pawan Kumar Official Witness ­ Inspector, ACB, CBI, New Delhi.

80. PW80 Sh. A.P. Singh  Official Witness - Investigating Officer/ ASP, ACB, CBI, New Delhi.

Defence Witnesses:

Nil: The accused have not examined any witness in their defence.
List of documents exhibited:
Sr. Exhibit Document Details of Document Proved by No. Number No. 
1. Ex.PW1/A D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
2. Ex.PW1/B D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
3. Ex.PW1/C D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
4. Ex.PW1/D D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
5. Ex.PW1/E D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
6. Ex.PW1/F D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 17 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 
7. Ex.PW1/G D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
8. Ex.PW1/H D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
9. Ex.PW1/I D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
10. Ex.PW1/J D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
11. Ex.PW1/K D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
12. Ex.PW1/L D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
13. Ex.PW1/M D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
14. Ex.PW1/N D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
15. Ex.PW1/O D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
16. Ex.PW1/P D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
17. Ex.PW1/Q D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
18. Ex.PW1/R D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 18 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 
19. Ex.PW1/S D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
20. Ex.PW1/T D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
21. Ex.PW1/U D­53 Signatures and  Sh. Sandeep  Handwriting of B.P.  Srivastava (PW1) Verma
22. Ex.PW1/V D­40 A slip of paper containing  Sh. Sandeep  some writings  Srivastava (PW1)
23. Ex.P­2 D­31 to 45 Entire file containing D­ Sh. Sandeep  31 to D­45 Srivastava (PW1)
24. Ex.PW2/DA ­­­ Statement of A.K. Singh  Singh A.K. Singh  recorded under Section  (PW2) 161 Cr.P.C.
25. Ex.PW3/A D­53 Letter dated 04.05.2001  Sh. Angna Ram  bearing No. 1245  (PW3) /DG(Vig.) CVO/2001 from Angna Ram Under  Secretary, Govt. of India  to Sh. A.P. singh
26. Mark P­1 D­51 Main file containing D­51  Sh. Angna Ram  to D­80 (PW3)
27. Ex.PW4/A D­51 Room Service slip of Vijay Sh. Sunil Kumar  Partap  Syal (PW4)
28. Ex.PW4/B D­51 Room Service slip of Vijay Sh. Sunil Kumar  Partap  Syal (PW4)
29. Ex.PW5/A D­51 Letter dated 04.05.2001  Sh. A.K. Mago  by Sh. A.P. Singh  (PW5) CSP/CBI 
30. Ex.PW5/B D­51 Room Service Record of  Sh. A.K. Mago  room no. 826 between  (PW5) 21.02.01 to 24.03.01 
31. Ex.PW5/C D­52 Letter of Sh. Sudhir Bali,  Sh. A.K. Mago  Front Office Manager of  (PW5) Le­Meridian to Sh. A.p. 

Singh  CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 19 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

32. Ex.PW5/D D­47 Registration Cards of K.  Sh. A.K. Mago  Vijay Pratap (PW5)

33. Ex.PW5/E D­47 Registration Cards of K.  Sh. A.K. Mago  Vijay Pratap (PW5)

34. Ex.PW5/F D­47 Registration Cards of K.  Sh. A.K. Mago  Vijay Pratap (PW5)

35. Ex.PW5/G­1 D­48 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

36. Ex.PW5/G­2 D­48 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

37. Ex.PW5/G­3 D­48 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

38. Ex.PW5/G­4 D­48 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

39. Ex.PW5/G­5 D­49 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

40. Ex.PW5/G­6 D­49 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

41. Ex.PW5/G­7 D­49 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

42. Ex.PW5/G­8 D­49 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

43. Ex.PW5/G­9 D­49 Copy of computerized bill  Sh. A.K. Mago  no. 115769 of Vijay  (PW5) Pratap

44. Ex.PW6/A D­58 Customer Application  Sh. Vijay  Form of Airtel form  Shankar Pandey  Photocopy (PW6) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 20 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

45. Ex.PW6/B D­65 Request for issue of  Sh. Vijay  duplicate allotment letter Shankar Pandey  (PW6)

46. Ex.PW6/C D­65 Search cum seizure memo  Sh. Vijay  in respect of house of Sh.  Shankar Pandey  B.S. Pandey (PW6)

47. Mark PW6/X D­65 Receipt for Rs.925/­  Sh. Vijay  issued on behalf of Bharti  Shankar Pandey  Airtel ltd.   (PW6)

48. Ex.PW7/A ­­­ Statement of witness S.  Sh. S.  Krishnanand under  Krishnanand  Section 164 CrP.C. record (PW7) by the Ld. MM Chennai.  

49. Ex.PW7/B ­­­ Statement of witness S.  Sh. S.  Krishnanandh  Krishnanand  (PW7)

50. Ex.PW8/A D­79 Transcript of Telephonic  Sh. N. Rama  Conversation  Krishna (PW8)

51. Ex.PW8/DA ­­­ Statement of N. Rama  Sh. N. Rama  Krishna recorded under  Krishna (PW8) Section 161 Cr.P.C.

52. Ex.P­1 ­­­ Audio Cassette Sh. N. Rama  Krishna (PW8)

53. Ex.PW9/A D­63 Letter of T.H. Rao AC  Sh. T. Hanumant  (SIIB) dated 11.05.2001 to Rai (PW9) Sh. A.P. Singh DSP CBI

54. Ex.PW9/B D­57 File containing 95 sheets Sh. T. Hanumant  Rai (PW9)

55. Ex.PW13/A D­17 Carting Register  Sh. G. Franklin  Karunakaran  (PW13)

56. Ex.PW13/B D­18 Cargo Declaration and  Sh. G. Franklin  Acknowledgement Slip  Karunakaran  dated 17.03.01 (PW13)

57. Ex.PW13/C­1 D­12 Copy of bill no. 1284047 Sh. G. Franklin  Karunakaran  (PW13) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 21 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

58. Ex.PW13/C­2 D­12 Copy of bill no. 1283947 Sh. G. Franklin  Karunakaran  (PW13)

59. Ex.PW13/C­3 D­2 Copy of bill no. 1283998 Sh. G. Franklin  Karunakaran  (PW13)

60. Ex.PW13/C­4 D­3 Copy of bill no. 1283986 Sh. G. Franklin  Karunakaran  (PW13)

61. Ex.PW13/C­5 D­4 Copy of bill no. 1283902 Sh. G. Franklin  Karunakaran  (PW13)

62. Ex.PW13/C­6 D­5 Copy of bill no. 11283936 Sh. G. Franklin  Karunakaran  (PW13)

63. Ex.PW13/C­7 D­6 Copy of bill no. 1283886 Sh. G. Franklin  Karunakaran  (PW13)

64. Ex.PW13/C­8 D­7 Copy of bill no. 1283915 Sh. G. Franklin  Karunakaran  (PW13)

65. Ex.PW13/C­9 D­8 Copy of bill no. 1254022 Sh. G. Franklin  Karunakaran  (PW13)

66. Ex.PW13/C­10 D­9 Copy of bill no. 1284032 Sh. G. Franklin  Karunakaran  (PW13)

67. Ex.PW13/C­11 D­10 Copy of bill no. 1283968 Sh. G. Franklin  Karunakaran  (PW13)

68. Ex.PW14/A D­70 Copy of fax message from Sh. S.M.  M/s. Gold Soap Company Bhatnagar  to   the   Chairman,   Central (PW14) Board   of   Customs   & Central Excise.

69. Ex.PW14/B D­69 Letter dated 07.03.01 by  Sh. S.M.  Sh. S.M. Bhatnagar Bhatnagar  (PW14) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 22 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

70. Ex.PW15/A D­58 Statement of account no.  Capt. Rakesh  176948 on Mobile No.  Bakshi (PW15) 9810139022 on dated  09.04.2001 issued by  Bharti Airtel Ltd.

71. Ex.PW15/B D­58 List   of   the   name   of Capt. Rakesh  persons   to   whom   or   who Bakshi (PW15) had  called   on  mobile   no.

9810139022

72. Ex.PW15/C D­28 Call Details in respect of  Capt. Rakesh  Mobile No. 9810139022 Bakshi (PW15)

73. Ex.PW15/D D­28 Call Details Record  Capt. Rakesh  Bakshi (PW15)

74. Ex.PW15/E D­29 Call Details record of  Capt. Rakesh  Mobile No. 9810154454 Bakshi (PW15)

75. Ex.PW15/F D­29 Call Details Record of  Capt. Rakesh  Mobile No. 9810154454 Bakshi (PW15)

76. Ex.PW15/G D­30 Call Details Record of  Capt. Rakesh  Mobile 98101611358 Bakshi (PW15)

77. Ex.PW15/H D­28 Notice under Section 91  Capt. Rakesh  Cr. P.C. Bakshi (PW15)

78. Ex.PW17/A D­20 Letter dated 23.05.2001 Sh. Arvind  (PW17)

79. Ex.PW17/B D­19 Copy of letter dated  Sh. Arvind  21.04.99  (PW17)

80. Ex.PW17/C Addl. Receipt No. 109990 dated  Sh. Arvind  Document 24.11.02 (PW17)

81. Ex.PW18/A D­35 Letter dated 17.05.2001 Sh. Anil Javed  (PW18) 

82. Ex.PW18/B D­35 Call Details record of  Sh. Anil Javed  telephone no. 6166282 (PW18) 

83. Ex.PW18/C D­33 Letter dated 04.01.2002 Sh. Anil Javed  (PW18) 

84. Ex.PW21/A D­12 Endorsement on check list Sh. G.  for Duty Drawback dated  Gandhidoss  19.03.2001 (PW21) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 23 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

85. Ex.PW21/B D­12 Endorsement on performa  Sh. G.  invoice no. SG/025 dated  Gandhidoss  07.03.2001 (PW21)

86. Ex.PW21/C D­12 Endorsement on checklist  Sh. G.  for duty drawback dated  Gandhidoss  19.03.2001 (PW21)

87. Ex.PW21/D D­12 Endorsement on performa  Sh. G.  invoice no.050 dated  Gandhidoss  19.03.2001  (PW21)

88. Ex.PW21/E D­2 Endorsement on checklist  Sh. G.  for duty drawback dated  Gandhidoss  19.03.2001  (PW21)

89. Ex.PW21/F D­2 Endorsement on performa  Sh. G.  invoice no.050 dated  Gandhidoss  30.09.2000 (PW21)

90. Ex.PW21/G D­3 Endorsement on checklist  Sh. G.  for duty drawback no. 253 Gandhidoss  dated 19.03.2001  (PW21)

91. Ex.PW21/H D­3 Endorsement on performa  Sh. G.  invoice no. 050 dated  Gandhidoss  30.09.2000 (PW21)

92. Ex.PW21/I D­4 Endorsement on checklist  Sh. G.  for duty drawback no. 253 Gandhidoss  dated 19.03.2001  (PW21)

93. Ex.PW21/J D­4 Endorsement on performa  Sh. G.  invoice no. 050 dated  Gandhidoss  30.09.2000  (PW21)

94. Ex.PW21/K D­5 Endorsement on checklist  Sh. G.  for duty drawback no. 253 Gandhidoss  dated 19.03.2001 (PW21)

95. Ex.PW21/L D­5 Endorsement on performa  Sh. G.  invoice no.050 dated  Gandhidoss  30.09.2000 (PW21)

96. Ex.PW21/M D­6 Endorsement on checklist  Sh. G.  for duty drawback no. 253 Gandhidoss  dated 17.03.2001 (PW21) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 24 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

97. Ex.PW21/N D­6 Endorsement on performa  Sh. G.  invoice no.050 dated  Gandhidoss  30.09.2000 (PW21)

98. Ex.PW21/O D­7 Endorsement on checklist  Sh. G.  for duty drawback no. 253 Gandhidoss  dated 17.03.2001  (PW21)

99. Ex.PW21/P D­7 Endorsement on performa  Sh. G.  invoice no.050 dated  Gandhidoss  30.09.2000 (PW21)

100. Ex.PW21/Q D­8 Endorsement on checklist  Sh. G.  for duty drawback no. 253 Gandhidoss  dated 17.03.2001  (PW21)

101. Ex.PW21/R D­ Endorsement on performa  Sh. G.  invoice no.050 dated  Gandhidoss  30.09.2000 (PW21)

102. Ex.PW21/S D­9 Endorsement on checklist  Sh. G.  for duty drawback no. 253 Gandhidoss  dated 17.03.2001  (PW21)

103. Ex.PW21/T D­9 Endorsement on performa  Sh. G.  invoice no.050 dated  Gandhidoss  30.09.2000 (PW21)

104. Ex.PW21/U D­10 Endorsement on checklist  Sh. G.  for duty drawback no. 253 Gandhidoss  dated 17.3.2001  (PW21)

105. Ex.PW21/V D­10 Endorsement on performa  Sh. G.  invoice no.050 dated  Gandhidoss  30.09.2000 (PW21)

106. Ex.PW21/W Addl. Letter for permission to  Sh. G.  Document shutout  Gandhidoss  (PW21)

107. Ex.PW21/X Addl. Letter dated 19.03.2001  Sh. G.  Document from M/s. Trinity  Gandhidoss  Forwarders to the  (PW21) Assistant Commissioner of Customs  CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 25 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

108. Ex.PW22/A D­59/1 Order dated 15.11.2010  Sh. M.C.  passed by Secretary to the  Kashyap (PW22) Government of India,  Ministry of Home Affairs 

109. Ex.PW22/B D­59/2 Another order dated  Sh. M.C.  15.11.2010 passed by  Kashyap (PW22) Secretary to the  Government of India,  Ministry of Home Affairs 

110. Ex.PW22/C D­60 Order dated 08.02.2001  Sh. M.C.  passed by Secretary to the  Kashyap (PW22) Government of India,  Ministry of Home Affairs 

111. Ex.PW22/D D­68 Seizure Memo of  Sh. M.C.  documents from Sh. M.C.  Kashyap (PW22) Kashyap Inspr. CBI/SU  dated 19.06.01 

112. Ex.PW22/E D­79 Gist of conversation  Sh. M.C.  relating to A.K.  Kashyap (PW22) Enterprises 

113. Ex.PW23/A D­70 Fax message of M/s. Gold  Sh. Vijay Singh  Soap Company to the  (PW23) Chairman, Central Board  of Customs and Central  Excise

114. Ex.PW24/A D­17 Letter dated 10.07.2001  Sh. V. Ventakesa  written by Sh. G. Franklin  (PW24) Karunakaran

115. Ex.PW25/A ­­­ Statement of Kishore  Sh. Kishore  Chand Chand Pandey  (PW25)

116. Ex.PW26/A D­34 Certificate issued by  Sh. I.P.S.  MTNL in respect of  Chauhan (PW26) telephone no. 6256715

117. Ex.PW26/B D­34 Certificate issued by  Sh. I.P.S.  MTNL in respect of  Chauhan (PW26) telephone no. 6254955 CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 26 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

118. Ex.PW26/C D­34 Certificate issued by  Sh. I.P.S.  MTNL in respect of  Chauhan (PW26) telephone no. 6254073

119. Ex.PW27/A D­32 Certificate   issued   by Sh. V.N. Sharda  MTNL   in   respect   of (PW27) telephone no. 3012849

120. Ex.PW28/A D­46 Reception Register in  Ms. Sarita Toora respect of the Gate No.2,  (PW28) Ministry of Home Affairs

121. Ex.PW29/A D­81 Visitors   Register Sh. Umesh  No.141/2001/RO   of Chander Sharma Ministry of Home Affairs (PW29)

122. Ex.PW30/A D­12 Copy of Shipping Bill no. Sh. D. Santhana  1283947 Kumar (PW30)

123. Ex.PW30/B D­2 Annexure - C to Shipping  Sh. D. Santhana  Bill No. 1283947 Kumar (PW30)

124. Ex.PW30/C D­2 Annexure - B to Shipping  Sh. D. Santhana  Bill No. 1283947 Kumar (PW30)

125. Ex.PW30/D D­2 Shipping Bill No. 1283998 Sh. D. Santhana  Kumar (PW30)

126. Ex.PW30/E D­3 Annexure - C to Shipping  Sh. D. Santhana  Bill No. 1283998 Kumar (PW30)

127. Ex.PW30/F D­4 Declaration   on   check   list Sh. D. Santhana  of bill no. 1283986 dated Kumar (PW30) 17.3.2001

128. Ex.PW30/G D­4 Declaration   on   check   list Sh. D. Santhana  of bill no. 1283986 dated Kumar (PW30) 17.3.2001

129. Ex.PW30/H D­4 Check   list   for   bill   no. Sh. D. Santhana  1283902 dated 17.3.2001 Kumar (PW30)

130. Ex.PW30/J D­5 Annexure ­ C to Shipping  Sh. D. Santhana  Bill No. 12839002  Kumar (PW30)

131. Ex.PW30/K D­5 Annexure ­ B to Shipping  Sh. D. Santhana  Bill No. 12839002 Kumar (PW30)

132. Ex.PW30/L D­5 Check list in respect of bill Sh. D. Santhana  no. 1283936 Kumar (PW30) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 27 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

133. Ex.PW30/M D­6 Check list in respect of the Sh. D. Santhana  shipping bill no. 1283886 Kumar (PW30)

134. Ex.PW30/N D­7 Check list in respect of the Sh. D. Santhana  shipping bill no. 1283915 Kumar (PW30)

135. Ex.PW30/O D­8 Check list in respect of the Sh. D. Santhana  shipping bill no. 1284022 Kumar (PW30)

136. Ex.PW30/P D­9 Check list in respect of the Sh. D. Santhana  shipping bill no. 1284032 Kumar (PW30) dated 17.3.2001

137. Ex.PW30/Q D­10 check list in respect of the Sh. D. Santhana  shipping bill no. 1283968 Kumar (PW30)

138. Ex.PW30/R D­12 Check list in respect of the Sh. D. Santhana  shipping bill no. 1284047 Kumar (PW30) dated 17.3.2001

139. Ex.PW31/A D­31 Forwarding letter dated  Sh. S.K. Tiwari  24.04.2001 in respect of  (PW31) Call Details Record

140. Ex.PW31/B D­31 Details   of   STD   calls   in Sh. S.K. Tiwari  respect   of   telephone   no. (PW31) 3012849   from   16.3.2001 to 31.03.2001

141. Ex.PW33/A D­36 Specimen voice recording  Sanjay Kumar  Memo  (PW33)

142. Ex.PW35/A D­44 Report of Principal  Dr. Vibha Rani  Scientific Officer (Lie  (PW35) Detection)

143. Ex.PW35/B D­44 Forwarding letter to CBI Dr. Vibha Rani  (PW35)

144. Ex.PW36/A D­38 Specimen voice recording  Sh. K. Sriniwas  Memo dated 04.04.01 Rao (PW36)

145. Ex.PW37/A ­­­ Audio Cassette  Sh. Arun Kumar  Singh (PW37)

146. Ex.PW37/B ­­­ Cloth Wrapper Sh. Arun Kumar  Singh (PW37)

147. Ex.PW38/A ­­­ Audio Cassette Sh. P.L. Narang  (PW38) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 28 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

148. Ex.PW38/B ­­­ Wrapper Sh. P.L. Narang  (PW38)

149. Ex.PW38/C D­37 Specimen voice recording  Sh. P.L. Narang  Memo dated 05.04.01 (PW38)

150. Ex.PW39/A D­37 Search ­cum - seizure  Sh. Deshpal  Memo dated 31.03.01 (PW39)

151. Ex.PW40/1 to  D­50 Specimen signatures of K.  Sh. Pradeep  Ex.PW40/15  Vijay Pratap Grover (PW40)

152. Ex.PW43/1 to  D­53  Specimen Signatures of  Sh. K.S. Hari  Ex.PW43/5 B.P. Verma  Kumar (PW43)

153. Ex.PW44/A D­42 Seizure Memo dated  Sh. H.S. Bawa  22.05.2001 (PW44)

154. Ex.PW46/A D­61 Message Confirmation Sh. Ashwani  Khanna (PW46) 

155. Mark PW46/1 D­61 Revenue sheet in respect  Sh. Ashwani  of Flight No. 9W 822 for  Khanna (PW46) dated 23.03.2001

156. Mark­PW46/2 D­61 Load Sheet  Sh. Ashwani  Khanna (PW46)

157. Mark­PW46/3 D­61 Passenger Manifest in  Sh. Ashwani  respect of flight No. 9W  Khanna (PW46) 822 of 23.03.01

158. Ex.PW47/A ­­­ Statement of R. Selvam  Sh. R. Selvam  recording under Section  (PW47) 161 Cr.P.C.

159. Ex.PW48/A D­8 Shipping bill No. 1283986 Sh. 

Veeraraghvan  (PW48)

160. Ex.PW48/B D­8 Shipping bill No. 1283915 Sh. 

Veeraraghvan  (PW48)

161. Ex.PW49/A ­­­ Statement of Sh. Suresh  Sh. Suresh  Kesavan recorded under  Kesavan (PW49) Section 161 Cr.P.C.

162. Ex.PW50/A D­59/1 Order   no.   14/3/97­CBI Sh. Suresh  dated 15.11.2000 Kesavan (PW49) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 29 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

163. Ex.PW50/B D­59/2 Another   order   dated Sh. Suresh  15.11.2000 Kesavan (PW49)

164. Ex.PW50/C D­59/3 Order dated 8.2.2001 Sh. Suresh  Kesavan (PW49)

165. Ex.PW51/A ­­­ Statement of Sh. A. Shiv  Sh. A. Shiv  Kumar recorded under  Kumar (PW51) Section 161 Cr.P.C.

166. Ex.PW52/A ­­­ Statement of Sh. K.  Sh. K. Dhanapal  Dhanapal recorded under  (PW52)  Section 161 Cr.P.C.

167. Ex.PW53/A ­­­ Statement of Sh. M.  Sh. M. Umapathy Umapathy recorded under (PW53) Section 161 Cr.P.C.

168. Ex.PW54/A D­43 Seizure memo dated  Sh. Dilli Babu  11.05.2001 (PW54)

169. Mark­ PW54/1 D­13 Trip sheets Sh. Dilli Babu  to PW54/3 (PW54)

170. Mark PW54/4  D­14 to D­ Three   slips   of   papers Sh. Dilli Babu  to PW54/6 16 addressed   to   CVC (PW54) Royapuram

171. Ex.PW56/A D­74 Letter dated 07.02.2002 Sh. S.  Subramanian  (PW56)

172. Mark PW56/A D­74 Passenger manifest of IC­ Sh. S.  440 dated 21.03.2001 Subramanian  (PW56)

173. Ex.PW56/DA D­74 Statement of S.  Sh. S.  Subramanian recorded  Subramanian  under Section 161 Cr.PC. (PW56)

174. Ex.PW57/A D­62 Letter of V. Udaiyar dated Sh. V. Udaiyar  17.01.2002 to Sh. A.P.  (PW57) Singh, DSP CBI

175. Ex.PW57/B D­73 Letter dated 12.06.2002  Sh. V. Udaiyar  by Sh. V. Udaiyar  (PW57)

176. Ex.PW57/C D­73 Letter dated 08.036.2002  Sh. V. Udaiyar  (PW57) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 30 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

177. Ex.PW57/D D­73 Letter dated 12.06.2002 Sh. V. Udaiyar  (PW57)

178. Ex.PW57/E D­72 Letter dated 17.01.02 by  Sh. V. Udaiyar  Sh. V. Udaiyar (PW57)

179. Ex.PW57/E­1  D­72 Enclosures along with the  Sh. V. Udaiyar  to E­5 letter dated 17.01.2002 (PW57)

180. Ex.PW59/A D­2 Job   No.   287113   dated Sh. K. Shankar  17.03.2001 (PW59)

181. Ex.PW60/A D­71 Receipt Memo form  Sh. Sandeep  received Sh. S. Srivastava Srivastava  (PW60)

182. Ex.PW61/A D­41 Search List in respect of  Sh. L. Arul  house of Vijay Pratap Prakash (PW61)

183. Ex.PW62/A D­78 Statement under Section  Sh. Ravindra  164 Cr.P.C. of witness  Bose (PW62) Ramani

184. Ex.PW63/A ­­­ Statement   of   witness Sh. R.  Suresh   Kesavan   S/o Shanmugam  Kesavan   under   Section (PW63) 164 Cr.P.C.

185. Ex.PW63/B ­­­ Statement   of  witness   Shiv Sh. R.  Kumar under Section 164 Shanmugam  Cr.P.C. (PW63)

186. Ex.PW63/C Addl. Letter dated 22.01.2002 Sh. R.  Document Shanmugam  (PW63)

187. Ex.PW68/A D­45 Bag/suitcase   opening Sh. R. Madhav  memo dated 25.05.2001 Rao (PW68)

188. Ex.PW68/B D­45 Cash receipt for  Sh. R. Madhav  Rs.2,000/­ dated  Rao (PW68) 24.11.2002 

189. Ex.PW68/C D­45 Visiting card of Yellow  Sh. R. Madhav  cabs  Rao (PW68)

190. Ex.PW68/D D­45 Visiting card of Vijay  Sh. R. Madhav  Pratap  Rao (PW68)

191. Ex.PW68/E D­45 The note­sheet of Le­ Sh. R. Madhav  Meridian (6 Pages)  Rao (PW68) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 31 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

192. Ex.PW69/A ­­­ Fax message Sh. R.  Sellamuthu  (PW69)

193. Ex.PW73/A D­80 Seizure Memo dated  Sh. S.Q. Ali  04.04.2002 (PW73)

194. Ex.PW76/A D­45 Production­cum­receipt  Sh. Pannir  memo dated 07.04.2001  Selvam (PW76)

195. Ex.PW76/B D­45 Endorsement of Sh. P.K.  Sh. Pannir  Ram Chandran on  Selvam (PW76) production­cum­receipt  memo dated 07.04.2001

196. Ex.PW80/A Addl. Carbon copy of FIR  Sh. A.P. Singh  Document (PW80)

197. Ex.PW80/B D­21 Letter   dated   along   with Sh. A.P. Singh  call details for mobile No. (PW80) 9841018881, 9841041669, 9841042325,   9841026243 for the period 16.03.2001 to 31.03.2001

198. Ex.PW80/C D­25 Letter   dated   25.05.2001 Sh. A.P. Singh  from RPG Cellular Mobile (PW80) Company   along   with   call details   record   for   mobile no.  9841094731, 9841038811,   9841092909 for the period 16.03.2001 to 25.03.2001.

199. Ex.PW80/D D­64 Receipt dated 03.01.2002  Sh. A.P. Singh  (PW80) 

200. Ex.PW80/E D­66 Letter   dated   26.07.2001 Sh. A.P. Singh  from   RPG   Cellular (PW80) Company   along   with   the details   of   IMEI   &   SIM numbers

201. Ex.PW80/F D­54 Forwarding   letter   dated Sh. A.P. Singh  04.06.2001   from   Director (PW80) CFSL, CBI, New Delhi CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 32 of 221 Sr. Exhibit Document Details of Document Proved by No. Number No. 

202. Ex.PW80/G D­55 Letter dated 28.06.2001 of Sh. A.P. Singh  Central Forensic Science  (PW80) Laboratory 

203. Ex.PW80H D­56 Letter dated 29.06.2001 of Sh. A.P. Singh  Central Forensic Science  (PW80) Laboratory 

204. Ex.PW80/I Addl. Letter   dated   26.03.2002 Sh. A.P. Singh  Document from   the   office   of (PW80) Commissioner of Customs (SEA), Chennai, EVIDENCE:

(15) In order to prove its case the prosecution has examined as many as Eighty Witnesses as under:
 Sr.        Name of the                                  Deposition
 No.          witness
Official Witness from Customs/ Excise Department/ MHA/ Indian Airlines:
1. Sh. Sandeep  PW1   Sh.   Sandeep   Srivastava  is   the   Director   from Srivastava (PW1)  Ministry of Textiles who has deposed on the following ­Witness relevant  aspects :
qua the accused  1. That in June 2000, he was working as Officer B.P. Verma (now  on Special Duty to Chairman, Central Board deceased) of Excise & Customs Sh. B.P. Verma and his duties   were   monitoring   of   revenue,   all Parliament   related   work,   board   meetings proceedings, revenue research matters etc. 
2. That the disposal file work of Sh. B.P. Verma was a bit slow
3. That   Board   meetings,   which   were   collective matters between him and other members of the board   and   decisions   were   to   be   taken collectively   in   a   routine   manner,   but comparatively slow. 
4. That he had seen Sh. B.P. Verma writing and signing as he was his immediate superior. 
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 33 of 221
5. That file  Mark P­1  containing D­51 to D­80 and he identified handwriting  Ex.PW1/A  and signatures   marked  Ex.PW1/B;  handwriting Ex.PW1/C  &  signatures  Ex.PW1/D;

handwriting  Ex.PW1/E  &   signatures Ex.PW1/F;   handwriting  Ex.PW1/G  & signatures Ex.PW1/H; handwriting Ex.PW1/I &   signatures  Ex.PW1/J;   handwriting Ex.PW1/K  &   signatures  Ex.PW1/L;

handwriting  Ex.PW1/M  &   signatures Ex.PW1/N;   handwriting  Ex.PW1/O  & signatures  Ex.PW1/P;   handwriting Ex.PW1/Q  &   signatures  Ex.PW1/R;

handwriting  Ex.PW1/S  &   signatures Ex.PW1/T  and   signatures  Ex.PW1/U  in   the note sheet which are of Sh. B.P. Verma. 

6. That he has seen file marked P­2 (D­31 to D­ 45 and D­47 to D­50).

7. That   he   has   also  seen   D­40  in   the   said   file Ex.P­2 and I identify handwriting of Sh. B.P. Verma as that of him on piece of paper pasted as D­40, which is Ex.PW1/V.  He has not been cross­examined by the Ld. Counsels for the accused.

2. A.K. Samantha  PW2 A.K. Samantha was the P.A. of Sh. B.P. Verma (PW2) ­Witness  and has deposed on the following aspects:

relevant qua the  1. That he was the P.A. to Sh. B.P. March since accused B.P.  March 1997 till 31.03.2001. Verma and K.  2. That at first Sh. B.P. Verma was the member Vijay Pratap (both of the Central Board of Excise & Customs and deceased) thereafter   he   became   Director   General, Central   Economic   Intelligence   Bureau   and thereafter he became Chairman of the Central Board of Excise & Customs and he knew Sh. Verma since 1997.

3. That   visitors   used   to   meet   Shri   Verma   by appointment and if some person came without appointment, then a slip used to be sent to Sh. Verma and only after asking him, the person concerned used to be sent to him.

4. That the witness pointed out towards accused Vijay  Pratap in the  Court  who used  to visit CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 34 of 221 office of Sh. B.P. Verma. 

5. That he (Vijay Pratap) may have come to Sh..

Verma two or three times but he cannot say definitely.

6. That he does not remember whether there was any call from him for talking to Sh. Verma.

7. That as P.A. to Mr. Verma, he had seen him writing   and   signing   and   can   identify   his handwriting and signatures.

8. That handwriting Ex.PW1/V on the paper slip pasted on D­40 in file  Ex.P­2  is that of Sh. B.P. Verma. 

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That  while  he  was  working  in  his  office,  he never kept any record regarding the visitors who used to come to meet Sh. Verma nor he was maintaining any such record.  That he does not remember if he had stated before the CBI that a slip used to be sent to Mr. Verma and only after asking from him, the person   concerned   used   to   be   sent   to   him. When   confronted   with   his   statement Ex.PW2/DA the said aspect was not found so recorded. 
3. Angna Ram  PW3 Angna Ram is the under Secretary, Department (PW3) ­Witness  of Revenue who has deposed that on receipt of letter relevant qua the  No.   DLI/AC/CR/3(A)   31   (A)/2001/DLI   dated accused B.P.  9.4.2001,   he   had   vide   his   letter   dated   04.05.2001 Verma (now  Ex.PW3/A, forwarded original note sheets which are deceased) Ex.PW1/A  to  Ex.PW1/U  in file cover  Mark P­1  to DSP Sh. A.P. Singh. 

He has not been cross­examined by the Ld. Counsels for the accused. 

4. Sh. N. Rama  PW8   Sh.   N.   Rama   Krishna  was   the   P.S.   of   the Krishna (PW8)  accused B.P. Verma and has deposed on the following ­Witness relevant  aspects:

qua the accused  1. That he joined as P.A. in the Department of B.P. Verma and K. Revenue, Ministry of Finance in the year 1975 Vijay Pratap (both and was promoted as PS in the year 1991. deceased) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 35 of 221
2. That since March 1997, he was attached with Sh.   B.P.   Verma   who   had   joined   as   member Central   Board   of   Excise   and   Customs   and became Chairman of CBEC on 01.06.2000.
3. That   accused   K.   Vijay   Pratap   (whom   the witness   has   identified   in   the   court)   used   to come to see accused B.P. Verma two to three times in his office and lastly he came to visit Sh. B.P. Verma in the early part of 2001.
4. That Ms. Bhawna Pandey, Sh. Vijay Jain, Sh.

Arun Berry, Sh. Mohan Gupta, Sh. Joshi, Sh. Anil Khanna, Sh. Ashok Sharma, Ms. Veena Ranjan,   Ms.   Dass   Sharma   used   to   visit accused B.P. Verma.

5. That the document Ex.PW1/V (D­40) is in the handwriting of late Sh. B.P. Verma.

6. That   he   had   received   telephonic   call   from accused K. Vijay Pratap for Sh. B.P. Verma two­three times and he had connected him to Sh. Verma.

7. That the  witness  has  identified his  voice as well as the voice of accused K. Vijay Pratap from the audio cassette Q1 (Ex.P­1) .

8. That the witness  has  heard the conversation portion   A   to   A   in   document   C­79   which   is Ex.PW8/A.

9. That he identified the voice of accused Vijay Pratap   because   he   had   given   his   name   as Vijay towards the end of conversation.

10. That   he   identified   the   conversation   between him   and   accused   Vijay   Pratap   in   the   audio cassette which is Mark B to B in  Ex.PW8/A but   he   cannot   tell   the   exact   date   of   the conversation, though it was of the year 2001.

11. That   he   identified   the   conversation   between him   and   accused   Vijay   Pratap   in   the   audio cassette which is Mark C to C in  Ex.PW8/A. Though there is a small difference in the voice since instead of word HU, he had uttered the work OK at point X and there is an additional word may be after the word HU at point Y.

12. That he identified the voice of accused Vijay Pratap   and   Sh.   B.P.   Verma   in   the   audio cassette which contains the talks as given in CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 36 of 221 the transcript Ex.PW8/A portions D to D and E to E.

13. That   he   identified   the   conversation   between him   and   accused   Vijay   Pratap   in   the   audio cassette which  is  Mark  F to F  and between accused Vijay Pratap and his colleague A.K. Samanta at portion F1 to F2.  

14. That   he   identified   the   conversation   between him   and   accused   Vijay   Pratap   in   the   audio cassette which are at portions Mark L to L, Mark M to M, Mark N to N, Mark O to O in the transcript Ex.PW8/A.

15. That   he   identified   the   conversation   between accused Vijay Pratap and Sh. B.P. Verma at the transcript portions Mark P to P, Mark Q to   Q,   Mark   R   to   R   and   Mark   S   to   S   in Ex.PW8/A. In his cross­examination by the Ld. Counsels for the accused   the   witness   has   deposed   on   the   following aspects:

 That his cabin was separate from the office of late Sh. B.P. Verma.
 Over a period of time, hundreds of people may have met late Sh. B.P. Verma during the time he was working with him as his PS.  That   being   Chairman   of   CBEC,   Sh.   B.P. Verma   would   receive   lot   of   representations connected with custom related problems.  That   he   must   have   talked   to   accused   Vijay Pratap,   personally   as   well   as   on   telephone before   the   above   said   conversation  but   he cannot tell the number thereof.  
 That there were other persons also visiting Sh. B.P. Verma frequently.  
 That  he   was  summoned   by  the  CBI   and  the audio   cassette   containing   the   above conversation   was   played   before   him   after which   he   had   identified   the   voices   but   he cannot   tell   the   specific   portions   which   were put to him by the CBI when he was called to identify the voice.  
 That he does not recollect the portion of the voice identified by him.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 37 of 221  He is unable to tell if he had stated to the CBI Inspector   that   he   had   identified   the   voice/ conversation of Vijay Pratap in the transcript serial no. 1, 5, 6, 11, 13 and 14.   However, when   confronted   with   the   statement Ex.PW8/DA portion A to A the above fact was found so recorded.
5. PW9 T.  PW9 T. Hanumant Rai is the Deputy Commissioner, Hanumant Rai  Central Excise, Salem, Tamil Nadu who has deposed ­Witness relevant  on the following aspects:
qua the accused C. 1. That   in   December   2001   he   was   working   as Sharvan Kumar  Assistant Commissioner, Customer in Chennai and was working in Special Intelligence and Investigation Branch.
2.   That   his   duties   were   to   gather   intelligence about  the  export  and  import  and  investigate the cases through the team of officers working under him.
3. That if anybody wants to export the goods, he has   to   file   a   Shipping   Bill   in   the   Export Department of Customs House along with the Purchase order, Export Invoice, Packing list, GR Declaration Form.
4. That   there   was   a   duty   drawback   scheme introduced   by   the   Government   and reimbursement of the excise duty suffered in respect of the raw material was made to the exporter   at   the   time   of   the   export   of   the finished products.
5. That   on   14.03.2001   he   received   a   specific intelligence   that   M/s.   A.K.   Enterprises, Chennai   were   attempting   to   export   inferior garments in the guise of high value garments to claim undue drawback.
6. That   he   discussed   this   intelligence   with   Sh.

V.S.   Rao   the   then   Joint   Commissioner   who directed him to keep a watch and intercept the export consignment.  

7. That   he   verified   the   computer   system   and found   that   on   17.03.2001,   14   shipping   bills were assigned for export of 100% rayon ladies blouses   and   the   assessment   thereof   was completed on 17.03.2001 itself. 

8. That the unit price declared was US Dollars 7.90   per   piece   and   total   quantity   of   all   the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 38 of 221 shipping   bills   was   over   one   lac   pieces;   the total FOB value declared accordingly worked out   to  Rs.4,26,16,773/­  and   duty   drawback amount involved was Rs.70,31,685/­.

9. That it appeared to them that per price of the garment was very high and therefore, it was decided   to   intercept   the   consignment   but   it could be established only after arrival of the cargo in the custom area, therefore a watch was kept.

10. That on 19.03.2001 he verified the status of the shipping bill in the computer system and noticed that all the cargo of the shipping bills have been received and registered at Central Warehousing   Corporation   Royapuram, pursuant to which he sent a team of officers including Sh. Shokender Kumar, Ram Mohan Rao, Appraisers and Arun Kumar Examiner to find out the details from CWC Royapuram.

11. That the officers later informed him that they had   examined   about   3925   cartons   and   the entire   lot   was   seized   by   the   customs   on   the same day or on the next day.

12. That the officers also informed him that two persons   namely  Shiv   Kumar  and  Sharvan Kumar were found loitering in CWC area and when they were asked why they were in any way connected with the consignment of M/s. A.K. Enterprises but they denied and informed them that they were engaged in the business of taxi/ cabs.

13. That   on   19.03.2001   premises   of   M/s.   A.K. Enterprises   at   4/A   CRV   Apartments, Ragahvaihya   Road,   T   Nagar,   Chennai   were searched but nothing incriminating was found.

14. That   Kiran   Kumar   the   owner   of   M/s.   A.K. Enterprises was also not available at that time and   his   Manager   whose   name   he   does   not remember,   informed   that   M/s.   A.K. Enterprises was exporting only jewellery.

15. That   the   office   of   Customs   House   Agent Trinity   Forwarders   was   also   searched   on 19.03.2001   and   the   documents   such   as Shipping   Bills,   Invoices,   Packing   List   were collected   and   the   statement   of   Manager   of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 39 of 221 Trinity Forwarders was also recorded.

16. That the premises of M/s. Yellow Cabs (I) Pvt. Ltd.   Located   at   Vijay   Raghavaiya   Road   T Nagar,   Chennai   were   also   searched   and incriminating   documents   like   copies   of invoices,   packing   list   etc.   relating   to   the export   of   garments   in   the   name   of   A.K. Enterprises were seized.

17. That   on   23.03.2001   Krishna   Nandh   and Sharvan   Kumar   appeared   before   SIIB   while Kiran   Kumar   proprietor   of   A.K.   Enterprises appeared on 26.03.2001.  

18. That Kiran Kumar informed that his company A.K.   Enterprises   was   not   dealing   with   the export of garments and in order to received the drawback amount, an account has to be opened in the Indian Bank, harbour Branch in the name of M/s. A.K. Enterprises and he had received the documents  to file shipping bills through a messenger of Sharvan Kumar.

19. That  as  a  follow­up  they   verified  and  found that through 35 shipping bills, export of cotton garments   was   made   in   the   name   of   A.K. Enterprises   during   March   2001   and   FOB value of which was above Rs.6.91 crores and the duty drawback claimed involved was about Rs. One Crore.

20. That the export of this shipment was made on 11.03.2001   and   on   verification   from   duty drawback department no duty drawback has been   paid   on   that   shipment   on   which   he instructed   not   to   release   the   amount   with regard to the earlier export.  

21. That they verified from the steamer agent M/s. Greenways   Shipping   Agency   Steamer   Agent and cargo booking agent Naveen Prakash on which   they   were   told   that   the   goods   have already been delivered at Dubai to M/s. Priya Textiles, Dubai on 22.03.2001 and the party had taken the delivery on 24.03.2001 whereas the   consignment   was   meant   for   Sunflower Agency,   Jamaica   and   the   port   of   discharge was Montegobay.  

22. That   out   of   total   consignment   of   3925 cartons seized on 20.03.2001 relating to M/s.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 40 of 221 A.K.   Enterprises,   68   cartons   belong   to   S. Sripal Garments whose owner was Sharvan Kumar   which   was   also   registered   in   the name of M/s. A.K. Enterprises.

23. That had they not stopped the cargo of M/s. A.K. Enterprises they would have received the drawback   amount   of   Rs.70   lacs   from   the department.

24. That he had written a letter dated 11.05.2001 to the CBI which is  Ex.PW9/A  (D­63 in the file Mark P­1) and along with the same he had forwarded the relevant documents containing in file no.7 mark as D­57 which is Ex.PW9/B (containing 94 sheets).

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That   all   the   consignments   meant   for   export are subject to check by the customs.  That   he   personally   did   not   verify   the consignments and it was the appraisers and examiners posted in the dock who examined the cargo consignment.
 That  the  cargo itself  reached  on  19.03.2001 and   shipping   bills   are   made   earlier   to reaching the cargo.
 That on 19.03.2001 afternoon, he had sent his officers to CWC Royapuram for examination of the cargo.
 That he has not produced anything to show as to when the cargo reached CWC Royapuram.  That he did not see the cargo personally.  That   shipping   bills   were   in   existence   when cargo reached on 19.03.2001 and as long as the   hipping   bills   are   there,   the   shipment   is valid.
 That the cargo was seized on 20.03.2001 and they   waited   till   20.03.2001   since   there   was 100% examination of 3925 cartons.  That first of all, the cargo was examined by the officers attached to SIIB.
 That the shut out permission was granted by the   Assistant   Commissioner,   Docks   but   the officers of Customs at CWC Royapuram had CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 41 of 221 not   permitted   shut   out   and   at   CWC Royapuram one appraiser and one examiner are posted at present.
 That   the   appraiser   and   examiner   are   not above the Assistant Commissioner in rank.  That normally shut out permission is given by the Assistant Commissioner but shut out will be allowed by appraiser after examination and verifying and declaration in export documents.  That an Appraiser cannot over­rule Assistant Commissioner.
 That he had not himself allowed the shut out.  That out of 3926, 68 cartons belong to Sripal Garments   and   he   is   not   personally   aware about   the   condition   of   cargo   belonging   to Sripal Garments.  
 That the drawback amount, if a party gets, will go to the bank account of the party concerned.  That   as   far   as   he   knows,   the   bank   account number belongs to M/s. A.K. Enterprises.  That the consignment of M/s. Sripal Garments was also seized and their goods were also not as per declaration.  
 That he is not aware if any action has been initiated against M/s. Sripal Garments or not since he was transferred from that area.  That no person other than owner of M/s. A.K. Enterprises   could   have   benefited   out   of   the transaction.
 That   he   has   not   personally   examined   the accused Sharvan Kumar.
 That he is not aware, if he (Sharvan Kumar) is the   owner   of   M/s.   A.K.   Enterprises   but   his name is Sharvan Kumar.
 That he even does not know Sharvan Kumar.  That the Shut out cargo can be seized if the goods are not as per declaration.  That   cargo   was   seized   to   establish   that   the goods were not as per declaration.  That he is not aware if in respect of previous transaction,   in   which   duty   drawback   was stopped by him, whether any action under the Customs Act was  taken or not since he was transferred from the said place.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 42 of 221
6. PW10 Sh. Leo  PW10 Sh. Leo John Ilango is the Appraiser who has John Ilango  deposed on the following aspects:
­Witness relevant  1. That   from   1998   to   2000,   he   was   posted   as qua the accused C. Appraiser in SIIB Sea Customs, Chennai till Sharvan Kumar  2001.
2. That   on   19.03.2001   Assistant   Commissioner T.H.   Rao   and   Joint   Commissioner   Sh.

Seshagiri   Rao   directed   him   to   assist   the officials were looking after the case of attempt to   export   goods   under   the   guise   of   good quality garments sent by M/s. A.K. Enterprises for getting undue duty drawback.  

3. That he was not at the examination spot of the cargo   and   Sh.   Shokender   Kumar   Appraiser and   other   officers   had   examined   the   cargo sent by M/s. A.K. Enterprises.

4. That   he   was   directed   to   find   out   one   Mr. Murthy   and   was   also   given   his   address   by Assistant Commissioner Sh. T.H. Rao but the telephone number was not given.

5. That   the   given   address   i.e.   16   Raja   Street Padi, Channi was could not be located and it appeared that the address was fictitious.

6. That on 20.03.2001 he recorded the statement of   Surenderan,   Manager   of   Custom   House Agent M/s. Trinity Forwarders, Madras.

7. That   on   21.03.2001   he   participated   in   the search   proceedings   of   M/s.   Yellow   Cabs   (I) Pvt.   Ltd.   at   T   Nagar,   Chennai   where   the offices of M/s. A.K. Enterprises, M/s. Champa Fabrics, Sripal Garments were found.

8. That Sh. Sharvan Kumar was the partner of Champa   Fabrics   and   certain   incriminating documents   pertaining   to   A.K.   Enterprises were seized.

9. That   they   had   inquired   about   the   earlier export made by M/s. A.K. Enterprises.

10. That   the   export   of   garments   was   made   in March 2001 itself value of which was about Rs.  6  crores   and  about  Rs.  One  Crore   duty drawback   was   claimed   but   due   to   timely detection it was not paid.

In his cross­examination by the Ld. Counsel for the accused Sharvan Kumar, the witness has deposed on CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 43 of 221 the following aspects:

 That   the   premises   of   M/s.   Champa   Fabrics were searched since it had transpired that it may be connected to M/s. A.K. Enterprises.  That there is a connection between Champa Fabrics   and   A.K.   Enterprises   since   the accused   Sharvan   Kumar   had  got  connection with   A.K.   Enterprises   as   well   as   Champa Fabrics.
 That he understand that Sh. Sharvan Kumar was the partner of M/s. Champa Fabrics and he   (Sharvan   Kumar)   was   connected   to   A.K. Enterprises since he was present at the time of examination of goods on behalf of M/s. A.K. Enterprises.  
 That he (witness) was not present at the time of   inspection   of   goods   of   M/s.   A.K. Enterprises.  
 That he did not record the statement of any partner or person from M/s. Champa Fabrics nor   he   record   the   statement   of   M/s.   Sripal Garments.
7. Sh. Shokender  PW11   Sh.   Shokender   Kumar  is   the   Appraising Kumar (PW11)  Officer who has deposed on the following aspects:
­Witness relevant  1. That   in   November,   2000   he   was   posted   as qua the accused C. Custom Appraiser in Special Investigation and Sharvan Kumar  Intelligence   Branch,   Customs   House, Chennai,   and   his   duties   were   to   check malpractices in exports and imports and Joint Commissioner was the head of the Unit. 
2. That on 17.3.2001, a specific information was received   by   Assistant   Commissioner   that inferior quality garments are being exported in   the   guise   of   high   value   goods   quality garments by M/s M. K. Enterprises.  
3. That   thereafter   they   kept   the   watch   on   the shipping   bills   of   A   K   Enterprises   which declared   100%   Rayon   ladies   blouses   at   the rate of US dollar 7.9 per piece and the total quantity for all the 10 shipping bills was about 1,16,000 and some pieces approximately.
4. That the FOB value declared was over Rs.4 crores and duty draw back amount involved as Rs.70,00,000 plus.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 44 of 221
5. That on 19.3.01, they verified all the shipping bills of M/s MK Enterprises in the system and found   that   all   the   bills   were   shown   as registered at CWC, Royapuram.
6. That on the directions of the Sr. Officers, he along with A Arun Kumar, Examiner, and R M Rao, Appraiser went to CWC, Royapuram for detailed   examination   of   the   goods   and   they found  that  the  goods   of M/s   AK  Enterprises was registered in the system.
7. That they also found that  all the 10 shipping bills of M/s AK Enterprises  were shown as cancelled in the computer system.
8. That the cargo was, however, there, and they accordingly   started   the   examination   of   the cargo   to   verify   the   declaration   made  by   the exporter   and   the   Joint   Commissioner   was informed about it.  
9. That they found there were  total numbers of 3925   cartons   and   it   was   found   that   the cartons   contained   very   inferior   quality   of garments   and   68   cartons   belonged   to   M/s Sripal Garments whose proprietor was found to be Sharvan Kumar and the goods found in the cartons were of no commercial value. 
10. That   while   they   were   examining   the   cargo, they   found   that   two   persons   were   loitering near   the   examination   premises   and   were having   mobile   phones   with   them   and   on asking, they said that they came to see their friend   Murthy   and   on   further   inquiry   they denied any involvement with AK Enterprises and after some time they slipped away from that place without informing anyone which led to a doubt about those persons. 
11. That the cargo was seized on 20.03.2001 and on the same day search was conducted on the office premises of M/s Yellow Cabs India Pvt.

Ltd.   T   Nagar,   Chennai,   and   some incriminating   documents   like   copies   of relevant invoices, packing list, etc. relating to AK Enterprises was also recovered and seized along with other documents.  

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 45 of 221

12. That   the   statement   of   Aneesur   Rehman, Manager MK Enterprises was recorded who told that they were not dealing in the export of garments but they were dealing in the export of jewellery and had no connection with the cargo seized by the Customs Department. 

13. That   he   recorded   the   statement   of   Sharvan Kumar   2/3   times   who   informed   that   he   had helped one Kiran Kumar, the owner of M/s AK Enterprises in opening DBK Account in Indian Bank,   Harbour   Branch,   Chennai,   Sharvan Kumar also told that he has given his godown to AK Enterprises.  

14. That   Sharvan   Kumar   also   dislcosed   that   he had   run   away   on   19.3.2001   from   CWC Royapuram as he was scared of harassment. 

15. The  witness   has   correctly   identified   the Sharvan Kumar in the court. 

16. That   on   19.3.2001,   the   other   person   found loitering   with   Sharvan   Kumar   was   Shiv Kumar who was not present in the court on the date of of examination of this witness.

17. That he also recorded the statement of Kiran Kumar proprietor of M/s AK Enterprises who disclosed that he has nothing to do with the export being made or already made earlier in the name of M/s AK Enterprises and that he was opened the draw back account with the Indian   Bank,   Habour   Branch   as   suggested Sharvan Kumar. 

18. That   he   also   recorded   statement   of Krishananand   Customs   House   Agent   of   M/s Trinity   Forwarders   Madras   who   had   stated that the documents were filing shipping bills have   been   handed   over   to   him   by   Sharvan Kumar through his messenger.

19. That   he   had   also   recorded   the   statement   of Dilli   Babu   the   owner   of   M/s   Sh.   Vadivudai Amman   Transport,   Chennai   who   has transported   the   goods   to   CWC   Royapuram from the premises of Sharvan Kumar.

20. That   after   completing   necessary   preliminary inquiry   a   report   was   submitted   to AC/JC/Commissioner,   Customs,   Chennai,   a copy   of   which   was   also   handed   over   to   the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 46 of 221 CBI.

In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That   case   relating   to   the   previous   export   of about 7 crores covering 35 shipping bills was referred to DRI, however, he is not aware if any communication has been received by the customers or not.  
 That a show cause notice has been issued to M/s AK Enterprises with regard to this case.  That   M/s   AK   Enterprises   would   be   the beneficiaries of the transactions if the goods had   actually   been   exported   and   not intercepted.
 That Sharvan Kumar has connection with M/s AK   Enterprises   in   the   sense   that   they   had searched the premises of yellow cab whereof he had given his address on his visiting card, which has handed over to him on the date the goods were examined by them.
 That   when   the   premises   of   yellow   cab   were searched,   some   incriminating   documents relating to AK Enterprises were recovered and some   documents   in   the   name   of   Champa Fabrics were also recovered.
 That Kiran Kumar of M/s AK Enterprises was summoned and his statement with respect to the documents was recovered.  
 That   statement   of   Sharvan   Kumar   was   also recorded in this regard wherein he admitted that he had helped Kiran Kumar in preparing the documents and getting the duty draw back account opened.  
 That in his statement Kiran Kumar had stated that   he   was   not   aware   of  any   export   of   the consignment   in   question   and   that   it   was Sharvan  Kumar   who  had  told  him  that   they would start some joint business of export.  That   Kiran   Kumar   did   not   produce   any memo   of   understanding   between   him   and Sharvan Kumar. 
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 47 of 221  That Sharvan Kumar could not have enjoyed the duty draw back without the knowledge of Kiran Kumar.
 That at the time of inspection, Sharvan Kumar did   not   disclose   that   he   was   present   with regard to the Sripal Garments and simply told that he had come to meet Mr. Murthy.    That   they   searched   the   premises   of   Yellow Can on first floor as the address was given by Sharvan Kumar as per his visiting card and during the said search, the documents of AK Enterprises   and   Champa   Fabrics   were recovered.
 That   he   is   not   aware   the   constitution   of Champa   Fabric,   Yellow   Cab   or   Sripal Garments.
 That the consignment of Sripal Garments were sized  as   the  goods  of  Sripal  Garments   were mixed with goods of AK Enterprises and the lorry driver who had brought the goods told that the entire goods had been lifted by him from the premises of Sharvan Kumar.
8. Sh. MVS Pershad  PW12 Sh. M.V.S. Pershad  is the Retired Chairman (PW12) ­Witness  Customs and Excise Settlement Commission who has relevant qua the  deposed on the following aspects:
accused B.P.  1. That  since  July,  2000  to  April  2001 he  was Verma and K.  posted as Commissioner of Customs, Sea Port, Vijay Pratap (both Customs House, Chennai and he was the head deceased) of the Sea Customs. 
2. That   on   14.3.2000,   he   was   informed   by   his officers   working   in   Special   Investigation Branch that some fraudulent export of ready made garments was likely to take place. 
3. That he  does  not recollect  the names  of the firm   or   the   persons   who   were   indulging   in fraudulent export and import. 
4. That on 17.3.2001, 10 shipping bills were filed on   behalf   of   M/s   AK   Enterprises   through Trinity Forwarders.  
5. That   the   FOB   value   of   the   shipment   was about   four   crores   of   rupees   and   the   duty draw back on this amount was about Rs. 70 lakh.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 48 of 221
6. That   a   team   of   officers   went   to   CWC Royapuram for inspection of the goods.
7. That   after   start   of   the   examination   if   was found   that   the   shipping   bills   have   been cancelled.
8. That the examination of the goods continued and goods were found to be small pieces of blouse   made   from   old   fabrics   and   did   not have any market value at all.
9. That the entire lot of the goods were examined and the cartons were seized on 20.3.2001.
10. That on 20.3.2001 one Vijay Pratap contacted him on telephone and told that he was friend of B. P. Verma the then Chairman of Central Board of Excise and Customs.
11. That he told Vijay Pratap that if that is so, his friend   can   meet   the   Custom   Officers   and explain the things.  
12. That Vijay Partap asked him to put in a word to the concerned SIB Officers, however, he declined.
13. That on 22.3.2001 he received telephonic call from   B.   P.   Verma   who   inquired   about   the Customs   happening  and  as   to  what   was  the case of AK Enterprises on which he explained B.   P.   Verma   that   it   was   a   case   of   mis declaration and export of rags in the guise of garments.
14. That B. P Verma asked him that the party had shut out the cargo on which he told him that the   shut   out   was   done   only   after   the examination of the goods had been started and that it was a bad case.
15. That   B.   P.   Verma   suggested   him   that   they should not be too harsh with these people on which he told B. P. Verma that he will do his best,   however,   he   did   not   interfere   in   the matter and the investigation went on.
16. That on coming to know of this transaction, they went through the previous record of the export of cargo by AK Enterprises and found that   they   had   exported   T   shirts   through   35 shipping   bills   valued   at   Rs.   6   crores   and having entitlement of duty draw back of about CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 49 of 221 Rs. One crore.  
17. The  witness   has   correctly   identified   the accused Vijay Partap.
18. That   in   April   /May   2001,   he   was   posted   as Commissioner Central Excise, Chennai.
19. That he had an opportunity to talk Sh. B. P. Verma on telephone and also in person on several   occasions   and   he   can   identify   the voice of B. P. Verma.
20. That Sh. Ramesh was working as PA with him on   22.3.2001   and   he   identified   the   voice   of said   Ramesh   as   scribed   to   said   Ramesh   in portion G2 X.
21. That   he   had   heard   the   conversation   on   the audio cassette Q1 (Ex.P1) which is between B.   P.   Verma,   the   then   Chairman   and   him (witness)   and   its   correct   transcript   is   from point X1 to point G of Ex.PW8/A. In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:
 That under law if a shut out has been ordered the Customs Authority can seize the goods if the examination of the goods is started.    That   he   was   not   present   at   the   time   of examination   of   the   goods   and   the   statement made by him in his examination­in­chief is on the basis of information given to him by the officers of SIB who inspected the goods.   That he and B. P. Verma used to talk about the revenue   and   other   official   matter   once   in   a while.
 That B. P. Verma had given an advice relating to   policy   related   matter   which   was   purely administrative   in   nature   and   there   was nothing personal to it and he did not talk him regarding this matter after 22.3.2001 nor he asked   him   to   stop   the   investigations   or   to release the goods.
 That   he   never   met   Sharvan   Kumar   the accused,   during   the   above   period   or thereafter.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 50 of 221
9. G. Franklin  PW13  G.  Franklin  Karunakaran  is  the  Storage  & Karunakaran  Inspection Officer who has deposed on the following (PW13) ­Witness  aspects:
relevant qua the  1. He has deposed that in March 2001, he was accused C.  posted   as   Superintendent   Container   Freight Sharvan Kumar  Station.
2. That as per procedure, entries are made in the carting   register   maintained   in   the   Central Warehousing Corporation (CWC) showing the total quality of export consignments received at CWC at CVC in respect of every exporter date wise.
3. That   on   the   back   of   export   document (checklist), endorsement is made by the Shed In­charge or a clerk of CWC indicating total quantity received by him in respect of every such   checklist   /   shipping   document   and   the endorsement is signed by Shed In­charge or the clerk concerned.
4. That   he   has   seen   copy   of   Page   89   of   the Carting   Register   maintained   at   CWC, Royapuram   pertaining   to   Carting   NO.   4579 dated 17.3.2001 and the said entry is made by Sh.   V.   Venkatesh   Kumar,   Godown   Assistant and he identifies his writing as he has worked under him.
5. That the copy of carting register duly certified and stamped is  Ex.PW13/A, entry in respect of carting number is red encircled and marked point A in Ex.PW13/A.
6. That   the   total   number   of   3925   packages   of export consignment of garments were received from   M/s   Trinity   Forwarders   on   account   of AK Enterprises.
7. That  Ex.PW1/B  is the duly certified copy of Cargo Declaration and Acknowledgment Slip dated 17.3.2001 of CWC.
8. That   Sh.   Damodaran   has   mentioned   in   this declaration that it was under carting no. 4579 and   the   receipt   is   of   3925   packages   of garments from M/s Trinity Forwarders.
9. That   the   number   of   units   shown   in   this document i.e.  Ex.PW13/B  is shown as 1370, 68,   1370   and   1117   packages   of   the   above consignment having been received at CWL on CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 51 of 221 17.3.2001.
10. That these packages had been transported by Lorry Nos. TNG 9799, TDE 279, TCZ 5241 and TNZ 5859 respectively. 
11. That this declaration was also signed by the representative   of   the   exporter   /   CHA   M/s Trinity Forwarders, Chennai, in the relevant column. 
12. That the exporter / CHA is required to give a carting   application   and   such   an   application was   in   respect   of   this   consignment   was received   on   17.3.01   filled   up   and   signed   by CHA /exporter and also the Shift Incharge of CWC must have noted down the details about the   receipt   of   packages   for   export   received from   AK   Enterprises   and   it   was   Sh.   I   S   C Nargunam was the Technical Assistant doing this job at that time.
13. That   a   daily   transaction   report   was   also prepared on 17.3.2001 and it was done by V Venkatsh Kumar, Godown Assistant of CWC to   show   the   receipt   of   395   packages   of garments against carting no. 4579.
14. That   he   has   seen   the   endorsement Ex.PW13/C­1  to  Ex.PW13/C­11  which   are made on the back of checklist / shipping bills no.   1284047,   1283947,   1283998,   1283986, 1283902,   1283936,   1283886,   1283915, 1284022, 1284032, 1283968 (objected to).
15. That the endorsement with regard to the goods so exhibited bear stamps of CWC/CFS/RPM.
16. That the same are filled in by Sh. V. Venkatsh Kumar, Godown Assistant whose handwriting and signatures the witness has identified.  
17. That in fact on scrutiny, they found that their of the total consignments as referred to above 68   packages   were   in   respect   of   M/s   Sripal Garments, Chennai which had been received in the shed by lorry no. TDF279.

In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That their job was to receive the cargo and save the same in safe custody of CWC. 
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 52 of 221  That   he   had   no   personal   relations   with   the owners of M/s. AK Enterprises and M/s. AK Sirpal.
 That he confirmed that 68 cartons of M/s AK Sripal   were   received   separately   and   he   has mentioned in Ex.PW13/B.  That 68 packages / cartons of Sripal were kept in the same godown in which articles of AK Enterprises were kept. 
 That   he   is   not   sure   whether   goods   of   M/s Sripal were in a separate lots  and goods of M/s AK Enterprises were in separate lots.  That it depends on the availability of the space in the godowns whether the consignments of two   exporters   are   to   be   kept   in   the   same godown or separately. 
10. Sh. S. M.  PW14   S.M.   Bhatnagar  is   the   Commissioner   of Bhatnagar  Customs who has deposed on the following aspects:
(PW14) ­Witness  1. That he has deposed that in March 2001 he relevant qua the  was   posted   as   Addl.   Director   in   the accused C.  Directorate   General   of   Excise   Intelligence, Sharvan Kumar  RK Puram, New Delhi; Sh. B. P. Verma was the   Chairman   of   Central   Board   Excise   & Customs, New Delhi; Sh. Virender Singh was the   Director   General   Central   Excise Intelligence, New Delhi and SH. Vijay Singh was the Addl. Director General of Directorate General of Central Excise Intelligence.

2. That   he   has   seen   the   copy   of   fax   message Ex.PW14/A  on   which   he   identifies   the signatures of Sh. Virender Singh, which are at portion A and also that of Sh. Vijay Singh at portion B on Ex.PW14/A.

3. That vide these endorsement of Sh. Virender Singh   and   Vijay   Singh   made   under   the purported endorsement of Sh. B. P. Verma, he was   directed   to   get   a   report   from   ADG, Chennai.

4. That on the contents  of the fax message, he accordingly   vide   letter  Ex.PW14/B,   which bears his signatures at point A, forwarded the copy   of   the   fax   message   to   Sh.   R.   Sunder Raman,   Addl.   Director   General,   Directorate of   General   of   Central   Excise   Intelligence, CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 53 of 221 South   Zone,   Chennai,   seeking   report   as desired by Sr. Officers.

5. That   the   endorsement   at   points   A   and   B   in Ex.PW14/A  are   under  the   endorsement purported to be in the handwriting of Sh. B. P. Verma but the witness is unable to identify his handwriting and signatures.

In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That the document  Ex.PW14/A  was received by him through official channel and the letter Ex.PW14/B  was   written   by   him   during   the course of his official duty.
11. Sh. Virender  PW16 Sh. Virender Singh was the Director General Singh (PW16)  of Central Excise who  has deposed on the following ­Witness relevant  aspects:
qua the accused  1. That on 7.3.2001 he was posted as Director B.P. Verma (now  General   of   Central   Excise  Intelligence,   New deceased) Dehli   and   Mr.   B.   P.   Verma   was   posted   as Chairman   of   Central   Board   of   Excise   and Customs Ministry of Finance, New Delhi.
2. That he had worked with Sh. B. P. Verma and can identify his signatures.
3. That the endorsement dated 02.03.2001 which is   at   portion  Mark   X  in   the   document Ex.PW14/A is under the signatures of late Sh. B. P. Verma.  
4. That   the   party's   letter   together   with   the endorsement made on it was received by a fax message received in the office of DG, Central Excise Intelligence.
5. That the fax copy was marked to him by late Sh. B. P. Verma on which he made his own endorsement   as   "please   get   a   report   from AFG, Chennai and p.u. i.e. put up".
6. That   the   endorsement   marked   'A'   on Ex.PW14/A  is   under   his   handwriting   and initials dated 7.3.2001.  
7. That he marked his endorsement to the then Addl. Director General, Head Quarters.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 54 of 221 In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That   he   had   received   the   fax   in   question through official channel.
 That prior to the receipt of this fax the office of   the   Chairman   used   to   fax   similar communications in official routine.    That he had marked the fax in question to the ADG, Head Quarters during the course of his official duties.
12. Sh. G.  PW21 Sh. G. Gandhidoss is the Joint Commissioner, Gandhidoss  Central   Excise,   Chennai   who   has   deposed   on   the (PW21) ­Witness  following aspects:
relevant qua the  1. That in August 2000 he was posted as Deputy accused B.P.  Commissioner   of   Customs,   DOCK   and   had Verma (now  been   supervising   and   exercising   over   all deceased) control   of   movement   or   import   and   export documents and their examination.
2. That a file pertaining to shutout case of Cargo made on the basis of request by M/s. Trinity Forwarders   (Madras),   the   Custom   House Agents, was put up before him.
3. That on the basis of the applications moved by M/s.   Trinity   Forwarders   to   the   Assistant Commissioner (Customs) EDI, Custom House Chennai and upon cancellation of shipping of bills by them, he had ordered for shutout of the   Cargos   subject   to  the   condition   that   the goods   should   be   examined   for   verification whether the declared articles in the shipping bills were there in the cargo or not.
4. That on all the Shipping Bill No. 284047 with invoice   and   other   documents;   Shipping   Bill No. 283947 with invoice and other enclosures;

Shipping   Bill   No.   283998   with   invoice   and other   documents;   Shipping   Bill   No.   283902 with   invoice   and   other   documents;   Shipping Bill   No.   283936   with   invoice   and   other documents;     Shipping   Bill   No.   283886   with invoice and other documents;   Shipping Bill No. 283915 with invoice and other documents; Shipping   Bill   No.   284022   with   invoice   and other   documents;   Shipping   Bill   No.   284032 CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 55 of 221 with   invoice   and   other   documents   and Shipping   Bill   No.   283968   with   invoice   and other   documents,   he   had   passed   the   order "Shutout   Registration   No.   252/253   dated 19.03.2001   open   and   inspect/   examine Select/2 packages and allow delivery out of CWC, if contents are as declared".

5. That   on  all   the   Shipping   Bills   and   invoices, this order had been passed with the stamp of his   office   and   the   same   bear   his   initials   at point A. 

6. That the said documents were placed him by the   concerned   Office   Examiner   namely   Smt. Subha   Shankeri   and   he   identified   her signatures   on   each   endorsement   which   are Ex.PW21/A   to   Ex.PW21/V  bearing   his signatures at point A and that of Smt. Subha Shankeri at point B.

7. That these Shutout Orders were passed on the basis   of   recommendations   made   by   the Assistant   Commissioner   (Export)   who   had given   Cancellation   Order   and   Shutout Permission.   

8. That   letter   dated   19.03.2001   which   is Ex.PW21/W  is   from   M/s.   A.K.   Enterprises filed   by   M/s.   Trinity   Forwarders   to   the Assistant   Commissioner   (Exports)   and   vide this   letter   the   permission   for   shutout   was sought by export office and put up before him through AC (Export).

9. That vide this letter the permission to shutout was approved  and it was forwarded to Shed Appraiser to examine the same.

10. That   letter   dated   19.03.2001   which   is Ex.PW21/X  is   the   request   letter   of   M/s. Trinity   Forwarders   received   in   the   Export Office and after cancellation of shipping bills by AC (Exports), it was put up before him.

11. That he permitted shutout with the condition open and inspect, examine S­2 packages, vide endorsement at Point X at the back of the said endorsement order along with his signatures at point A. CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 56 of 221

12. That during the examination of goods, if any discrepancy is noticed, it is to be reported to the   DC   (Docs)   and   in   this   case,   prior   to examination of goods, the goods were seized by SIB, Customs, Chennai for investigations.

 

This witness has not been cross­examined by the Ld. Counsels for the accused. 

13. Sh. M.C. Kashyap PW22 Sh. M.C. Kashyap  is the Inspector of Police (PW22) ­Witness  who has deposed on the following aspects:

relevant qua the  1. That  his  duties   as   Inspector   in  Special  Unit accused B.P.  included   gathering   on   intelligence, Verma (now  verification   of   complaints   and   telephonic deceased), K.  surveillance.
Vijay Pratap (now  2. That   from  November   2000   to   March   2001 deceased) and  they had intercepted telephonic conversation accused Siddharth  to   Sh.   B.P.   Verma   the   then   Chairman, Verma Central   Board   of   Excise   and   Customs pertaining   to   telephone   numbers  6256715, 6254073, 6254955 and 3012849.
3. That   the   telephone   numbers  6564747, 6464805 &  6463602 and the mobile numbers 9810139021 and 9810139022 are in the name of Ms. B. Pandey.
4. That   this   interception   on   telephone conversation was made on the basis of orders dated   15.11.2000   (two   orders)   and   order dated   08.02.2001,   passed   by   Sh.   Kamal Pandey, the then Secretary to the Government of   India,   Ministry   of   Home   Affairs   which orders are Ex.PW22/A to Ex.PW22/C.
5. That   the   intercepted   conversation   was between  Sh.   B.P.   Verma,   his   son   Sidharth Verma and another person from Chennai i.e. Vijay and others.
6. That when their Unit came to know that a case against   B.P.   Verma   and   others   had   been registered in ACB, CBI, Delhi they interacted with   Anti   Corruption   Branch   and   two cassettes   of   the   conversation   relevant   to   the case were prepared, one was kept in a sealed cover and other was kept open for day to day investigations.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 57 of 221
7. That   on   19.06.2001   two   audio   cassettes recording during March 17 to 26, 2001 were handed   over   to   Sh.   A.P.   Singh,   Addl.   SP, CBI, ACB vide memo Ex.PW22/D.
8. That   on   19.06.2001   transcript   of   the conversations between Sh. Vijay Pratap Singh, Sh.   B.P.   Verma   and   others   recorded   during 17.03.2001 to 26.03.2001 was also prepared by him which is Ex.PW8/A.  
9. That   he   had   also   prepared   a   gist   of conversation   relating   to   A.K.   Enterprises which is Ex.PW22/E.
10. That   the   calls   which   were   copied   in   these cassettes   were   taken   out   from   the   original cassettes recorded during that period without editing or any alteration and these calls were the true replica of the original calls record.
11. The   witness   has   identified   the   two   audio cassettes in the court.

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That CBI undertakes telephonic interceptions (land­line as well as mobile telephone), only after   obtaining   the   permission   of   the competent   authority   i.e.   Union   Home Secretary.
 That   the   telephone   numbers   to   be   placed under   surveillance   as   well   as   the   period   or duration for interception, is clearly mentioned in the permission order.
 That the order  Ex.PW22/B was for a period of 90 days from the date of issue.
 That   he   cannot   say   whether   the   tapping/ impugned   interceptions   were   beyond   the period of permission but for continuation of interception,   another   permission   order   is required,   clearly   mentioning   the   period   of extension.
 That in the present case one more extension order was received by him but probably the same is not on judicial record.  
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 58 of 221  That he does not remember whether the voice sample of Siddharth Verma was taken in his presence.
 That   he   had   not   received   the   CFSL   report dated 28.06.2001 and the samples were never sent   by   him   to   CFSL   and   it   was   never requested to the CFSL to return back the same to him.
 That he does not remember the date on which he prepared the transcripts. 
 That   during   the   interceptions   of   the conversations,   he   also   heard   various   other conversations   and   therefore,   he   could recognize   the   names   of   the   persons   in   the conversations   and   the   same   has   been mentioned by him in these transcripts.   That   he   does   not   remember   whether   the phone   number   of   Siddarth   Verma   was   put under surveillance or not. 
 That the conversations were recorded on an automatic recording machine which machine was never seized.   
 That the conversations were contained in a master   cassette/   cassettes   but   he   had   not seized the master cassette.

14. Vijay Singh  PW23 Vijay Singh is the Retired Additional Director (PW23) ­Witness  General   of   Directorate   General   of  Central   Excise relevant qua the  Intelligence  who   has   deposed   on   the   following accused B.P.  aspects:

Verma (now  1. That the fax message Ex.PW14/A (D­70) was deceased) received from M/s. Gold Soap Co., Udai Road and   M/s.   Narmadha   Chemicals   Pvt.   Ltd. Pondicherry   wherein   Sh.   B.P.   Verma   had made an endorsement which is Ex.PW23/A.
2. That this endorsement was marked by Sh. B.P. Verma to Sh. Virender Singh the then Director General in the Directorate General of Central Excise Intelligence.
3. That at portion Mark A in  Ex.PW14/A  is the endorsement   and   signatures   of   Sh.   Virender Singh which he duly identified.
4. That  Sh.  Virender   Singh  in   turn  marked  the fax   message  to   him   (witness)  on   07.03.2001 CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 59 of 221 and   he   marked   the   same   to   Addl.   Director Investigations Sh. S.M. Bhatnagar.

In his cross­examination by the Ld. Counsel for the accused, the witness has admitted that  the receipt of the   communication   by   fact   was   a   routine   in   their office. 

15. Sh. V. Venkatesa  PW24 Sh. V. Venkatesa has deposed on the following Kumar (PW24)  aspects:

­Witness relevant  1. That   in   the   year   2000­01   he   was   posted   as qua the accused C. Warehouse   Asstt.   Grade­II   in   CWC Sahrvan Kumar  Royapuram, Chennai.
2. That   vide   shipping   bills   number   284047, 283947,   283998,   283986,   283902,   283936, 283886, 283915, 284022, 284032 and 283968 they   had   received   cargo   from   M/s   Trinity Forwarders (Madras) and on the back of each bills   he   had   put   his   office   stamp   giving   the number of admitted packages in the mentioned godown number on 17.3.2001.
3. That the said shipping bills are Ex.PW13/C­1 to  Ex.PW13/C­11  which  bear  his  signatures at point A on each exhibit.
4. That   entries   in   respect   to   these   cargo packages  were made in the  carting register, copy   of   which   is  Ex.PW13/A  and   is   issued under   the   signatures   of   Sh.   G.   Franklin Karunakaran which signatures the witness has correctly identifies at point B.
5. That the letter dated 10.7.2001 Ex.PW24/A is written by Sh. Karunakaran which bears his signatures at point C.
6. That  total  number   of  3925  cartons  of   ready made   garments   pertaining   to   M/s   A.   K. Enterprises as mentioned in  Ex.PW13/A  and letter Ex.PW24/A were received. 

This witness has not been cross examined on behalf of the accused persons despite an opportunity in this regard.

16. Ms. Sarita Toora  PW28 Ms. Sarita Toora is the Chief Supervisor who (PW28) ­ Official  deposed on the following aspects: 

Witness 1. That   she   was   working   as  Chief   Supervisor, Reception   Organization   (MHA)  in   the   year CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 60 of 221 1997 which deals with all reception offices in various   Central   Government   offices   except Railways and Defence. 
2. That there were 4­5 reception offices in North Block and Gate No.2 reception office of North Block   used  to   deal   exclusively   with   Finance for the last many years. 
3. That Gate No.4 reception office used to deal with MHA, DoPT. 
4. That Gate No.9 reception office used to deal with the entire North Block. 
5. That Two Reception Officers used to be posted to control a particular reception office on one gate. 
6. That Visitor Register used to be maintained at each reception office. 
7. That every visitor coming to North Block who intended to visit/meet any officer of Ministry of   Finance   was   required   to   approach   a Reception Officer at Gate No.2 or Gate No.9 of the North Block. 
8. That every visitor was required to tell as to the name of the officer to whom he/she wanted to visit   and   whether   he/she   had   earlier appointment with that officer. 
9. That every visitor was required to make entry in the visitor register if he/she was to meet the officer concerned. 
10. That in Entry Register the particulars of the visitor, like­ his/her name, his/her address and the name of the officer concerned with whom he/she wanted to visit, his/her purpose of visit, time and signatures were made. 
11. That after putting such entries and signing in the   Entry   Register,   that   visitor   used   to   be given an Entry Pass by the Reception Officer.
12. That it is a common practice and procedure that   the   visiting   person   will   hand   over   that Entry Pass to the officer concerned he/she had visited,   or   would   return   it   at   the   reception office   from   where   he/she   receives   it   or   may drop the same in a box meant for  the same purpose.
13. That   all   pages   in   the   Visitor   Register   were serially  numbered  and  visitor's   pass  number CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 61 of 221 was   also   mentioned   in   Column   No.7   of   the Register.
14. That   the   witness   has   seen   the   Reception Register which is Ex.PW28/A which is of Gate No.2(MHA). 
15. That the number of Register is 140/2001/RO which   was   maintained   at   Gate   No.2, Reception Office, North Block.
16. That the Entry at Page No.79 at Sl.No.182 is in   the   name   of   Vijay   Pratap,   R/o   403/6,   2nd Avenue, Anna Nagar, Madras­40. 
17. That   he   (Vijay   Pratap)   visited   Sh.   B.P. Verma,  Chairman, CVEC  on  21.03.2001  at 16:50   hours   on   Gate   Pass   bearing   No. 045856.
18. That the said entry was not made in her (Ms. Sarita Toora) presence. 
19. That she could not tell as to who signed at red encircled portion Marked­A on Page No.79 in Reception Register Ex.PW28/A. 
20. That she could not identify the writing of Sh.

Vijay Pratap as the said entry was not made in her presence. 

21. That   she   has   checked   up   the   record   of   the reception   office   and   come   to   know   that   Sh. H.S.   Sehrawat   was   on   duty   as   Reception Officer at Gate No.2 on 21.03.2001 at North Block. 

22. That   the   Original   File   of   MHA   in   which posting of Reception Officers on various gates of   North   Block   are   maintained   is   File No.4/1/01­RO. 

23. That   the   person   who   had   signed   at   portion encircled   Marked­A   on   Page   No.79   in Reception Register  Ex.PW28/A  was Sh. H.S. Sehrawat who was posted at the Reception of Gate   No.2   and   was   working   under   her   and seen him signing and writing. 

In her cross­examination, by the Ld. Counsel for the accused   Siddharth   Verma,   Vijay   Pratap   and   Rajiv Sharma,   the   witness   has   deposed   on   the   following aspects:

 That   she   has   been   able   to   identify   the signatures of Mr. H.S. Sehrawat on the basis CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 62 of 221 of transfer/ posting orders and hence she can state that he (Vijay Pratap) was on duty on 21.03.2001.

 That she cannot identify the signature of Mr. Sehrawat because he had not affixed his stamp below his signatures. 

 That she could identify his signature only on the   basis   of   office   order   dated   11.04.2001 wherein   the   name   of   Mr.   Sehrawat   is mentioned   at   Sl.No.50,   the   copy   of   the   said order is Mark­A. 

17. Sh. Umesh  PW29   Sh.   Umesh   Chander   Sharma  was   the Chander Sharma  Reception   Officer   who   deposed   on   the   following (PW29) ­Witness  aspects:

relevant qua the   That   he   had   joined   Reception   Organization accused B.P.  under  MHA in  May, 1996 and joined  North Verma and K.  Block in 2001 and was working as Reception Vijay Pratap (both Officer till 2002. deceased)  That   he   was   managing   Reception   Office   at Gate   No.2   since   the   posting   of   Reception Officer on a particular gate is about one year and at that time one another Reception Officer was also posted at Gate No.2.
 That   the   visitors   to   the   Ministry   of   Finance and its  Departments, namely, Department of Economic Affairs, Department of Expenditure and   Department   of   Revenue,   used   to   visit through Gate No.2. 
 That the visitor used to disclose the name of the   officer   concerned   with   whom   he/she wanted   to   meet   and,   thereafter,   it   was confirmed   from   the   staff   of   the   officer concerned to be visited. 
 That the visitors to Central Board of Excise and   Customs   and   Central   Board   of   Direct Taxes used to go through North Block.   That   the   Visitors   Register   No.141/2001/RO which   is  Ex.PW29/A  is   for   the   period   from 19.01.2001 to 03.04.2001. 

 That at  Page No.96 of Visitors Register, the entries No.136 and 137 in the names of Mr. Vijay Pratap and K. Dhanpal who visited Sh. B.P. Verma, Chairman, CBEC on 02.03.2001 at 17:00 hours are made with their respective CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 63 of 221 signatures in relevant columns. 

 That   the   bottom   of   Page   No.96   of   Register Ex.PW29/A,   bear   the   stamp   of   name   and designation   of   witness   as   Reception   Officer, Ministry of Home Affairs with his signatures at Point­A.   That the Entries No.136 and No.137 which are Ex.PW29/B which were made in her presence.  That the Entry Pass No.048 1818 was issued to   Sh.   Vijay   Pratap   and   Entry   Pass   No.048 1819 was issued to Sh. Dhanpal and they both were   allowed   to   meet   Mr.  B.P.   Verma   after confirmation   from   P.S.   to   Chairman,   CBEC Sh. B.P. Verma.

In his cross­examination, by the Ld. Counsel for the accused Siddharth Verma, K.Vijay Pratap and Rajiv Sharma,   the   witness   has   deposed   on   the   following aspects:

 That the duty hours of the witness at the time of his working as Reception Officer used to be from 09:00 a.m. to 05:30 p.m.   That there is a Column in the Visitors Register Ex.PW29/A  under   the   heading   "Name   & Designation of the Officer to be visited".  That entry No. 135 in the column, the name and   designation   of   the   officer   who   was intended   to   be   visited   by   the   visitor   is mentioned.
 That at entry no. 136 & 137 the name and designation of the officer sought be visited is mentioned as 'PS to Mr. B.P. Verma' and not as 'Mr. B.P. Verma'.
 That   during   his   duty   hours   hundreds   of visitors come and go back and he is never in a position   to   recollect   the   identity   and handwriting   of   the   people   who   visit   the officers in the Ministry.
 That   as   per   rules,   the   visitor   is   to   obtain signatures of the officer whom he intends to visit, on the visitors pass and deposit it back with them upon his return.
 That he cannot admit or deny as to whether the visitors pass was deposited back with him CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 64 of 221 with regard to the visitors mentioned at entry No. 136 & 137 (Ex.PW29/B).
 That he has no knowledge as to whether the visitors   pass   pertaining   to  Ex.PW29/B  is available on record.  
 That he cannot identify the handwriting of the visitors who are mentioned in Ex.PW29/B.  That   he   cannot   say   it   with   certainty   as   to whether   the   visitors   actually   met   the   officer mentioned in the above entries or not.  

18. Sh. Ashwani  PW46 Sh. Ashwani Khanna is the Vice President of Khanna (PW46) - Delhi International Airport who has deposed on the Official Witness following aspects:

1. That he was working as Airport Manager, Jet Airways, Delhi from 2001 to 2005.
2. That Passenger Manifest in respect of Flight No.  9W 822  of  23.03.2001 from  Chennai  to Delhi   was   furnished   to   CBI   with   copy   of revenue sheet and load sheet.
3. That the revenue sheet received from Chennai is Ex.PW46/1; Load Sheet is Ex.PW46/2 and the   Passenger   Manifest   in   four   sheets   are Ex.PW46/3.
4. That   on   checking   the   passenger   manifest,   it was   found   that   name   of   Ramani   appears   at Serial No. 26 at check in and somebody with the   name   of   Ramani   travelled   on   the   flight from Chennai to Delhi on 23.03.2001.
5. That he cannot say about the identity of that Ramani   since   there   was   no   mandatory identification check at that time.  
6. That the manifest shows that there is no other person   who   may   have   travelled   in   the   said flight which took off from Chennai at around 7'O   Clock   and   landed   at   Delhi   Airport   at about 9:40 AM. 
7. That   the   message   confirmation  Ex.PW46/A bears the signatures of the then Secretary Ms. Manpreet Bhatia. 

In his  cross­examination by the ld. Counsel for  the accused, the witness has deposed that as Manager, he had   not   personally   generated   the   document   and someone in the office may have done it but he cannot tell as to who did it.

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19. Sh. Veeraraghvan PW48 Sh. Veeraraghvan was the Manager Incharge (PW48) - Official  of EDI Service Center, Custom House, Chennai who witness has deposed on the following aspects:

1. That   in   July   2000­2001   he   was   working   as Manager   Incharge   of   EDI   Service   Centre, Custom House, Chennai where he work from 1998 to 2003.
2. That   the   check­list  Ex.PW30F  (D­4)   for shipping bill No. 1283986 for job No. 287286 and also shipping bill No. 1283915 for job No. 287111   which   are  Ex.PW48/A  and Ex.PW48/B  were   submitted   by   CHA   M/s.

Trinity   Forwarders,   Chennai   on   account   of M/s. A.K. Enterprises.

3. That he is unable to identify the signatures of data entry operator on these documents.

In his cross­examination by the Ld. Counsel for the accused, the witness has deposed as under:

 That   the   above   documents   have   not   been scribed by him.
 That   he   personally   was   not   connected   with feeding of data regarding the air freight bills, invoices and other related documents.  That all the documents mentioned above are the photocopies and not the originals.  
20. Sh. P. M.  PW50   Sh.   P.M.   Muralidharen  is   the   Principle Muralidharen  Private Secretary, Home Ministry who has  deposed (PW50) - Official  on the following aspects:
Witness 1. That Sh. Kamal Pandey was the secretary to the Govt. of India, Ministry of Home Affairs, during the year 2000.
2. That   he   (witness)   was   working   as   private secretary in the Home Ministry and attached as such with Sh. Kamal Pandey and hence is in a position to identify the handwriting and signatures of Sh. Kamal Pandey.
3. That   the   order   no.   14/3/97­CBI   dated 15.11.2000   (D­59/1)   which   is   signed   by   Sh.

Kamal   Pandey   at   point   A   is  Mark  PW50/A and the signatures of Sh. Kamal Pandey are Ex.PW50/A, which signatures the witness has duly identified.

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4. That   the   another   order   dated   15.11.2000 which   is   marked   as  PW50/B  bears   the signatures   of   Sh.   Kamal   Pandey   at Ex.PW50/B, which signatures the witness has duly identified.

5. That   the   order   dated   8.2.2001   which   is marked as PW50/C bears the signatures of Sh. Kamal   Pandey   at  Ex.PW50/C,   which signatures the witness has duly identified.

This witness has not been cross examined by the Ld. Counsels   for   the   accused   despite   being   granted   an opportunity in this regard.

21. Sh. S.  PW56 Sh. S. Subramanian was the Deputy Manager Subramanian  (Finance)   in   Indian   Airlines,   Chennai   who   has (PW56) ­Witness  deposed on the following aspects:

relevant qua the  1. That   during   the   period   from   2000­014   to accused K. Vijay  2003,   he   remained   posted   as   Dy.   Manager Pratap (now  (Finance) in Indian Airlines, Chennai. deceased) 2. That the passenger manifest of IC­440 dated 21.03.2001   which   is  Mark   PW56/A  was maintained   in   his   section   and   dealt   with   by him.
3. That at Sl. No. 33 encircled with red at point X in  Mark   PW56/A  shows   that   one   Sh.   Vijay Pratap had travelled by the said flight IC 440 on   21.03.2001   and   his   seat   no,   was   5A, without any registered baggage but he cannot tell the class in which he travelled,.
4. That the time of departure of the flight from Chennai   to   Delhi   is   not   mentioned   in   the manifest   but   generally   it   takes   off   at   about 6.00 am from Chennai.
5. That normally the flight takes about 2 hours and 40 minutes from Chennai to New Delhi.
6. That the manifest was handed over to Sh. A.P. Singh   Superintendent   of   Police,   CBI/ACB, Bangalore   vide   his   letter   dated   07.02.2002 which is Ex.PW56/A bearing his signatures at point A. In his cross examination by the Ld. Counsels for the accused   the   witness   has   deposed   on   the   following aspects:
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 67 of 221  That his statement with regard to travelling of Vijay Pratap as stated by him, is based on the statement Mark PW56/A.  That   his   statement   was   recorded   by   CBI during investigation.
 That he does not remember whether he had exactly stated before the CBI that one Vijay Pratap had travelled by the flight IC­440 on 21.03.2001.

 That the attention of the witness was invited to his statement Ex.PW56/DA, wherein the name of the person is written as 'Vijay P' and the date is mentioned as '21.03.2002.   However, the Special PP explained that there appears to be a typing error in the year.

 That Mark PW56/A is a computer printout.  That he had read  Ex.PW56/A  before signing the same but he did not raise any objection to the year mentioned as 2002, which may be due to oversight.

 That  he  had not  given  any  details  including the schedule of flights, besides Mark PW56/A to CBI.

22. Sh. V. Udaiyar  PW57 Sh. V. Udaiyar is the Deputy Commissioner of (PW57) ­Witness  Customs who has deposed on the following aspects:

relevant qua the  1. That   in   June   2001,   he   was   posted   as   Dy.
        accused C.                     Commissioner   of   Customs,   Customs   House,
        Sharvan Kumar                  Chennai.
2. That he had taken charge from T.H. Rao the then Assistant Commissioner.
3. That at that time, Mr. Rao was the incharge of Special   Intelligence   Investigation   Branch (SIIB).
4. That   he   is   not   aware   anything   about   the seizure   of   export   goods   of   M/s.   A.K. Enterprises   at   CWC,   Royapuram   during March 2001 nor does he aware whether any investigation was going on as it was prior to his joining when the team was working on it.
5. That   vide   letter   dated   12.01.2002   (D­62) which is Ex.PW57/A bearing his signatures at point   A,   he   had   sent   photocopies   of   46 shipping   bills   and   packing   list   drawback declaration and SDF thereof to CBI.

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6. That he had also handed over photocopies of correspondence   which   customs   department had   directed   the   Revenue   Intelligence   with regard   to   consignment   of   M/s.   A.K. Enterprises and had informed the CBI that the issue had also been taken up with Karur Vysya Bank   Ltd.   T­Nagar   Branch,   Chennai requesting   them   to   intimate   the   custom department   about   the   realization   of   sale proceeds received from the foreign buyers.

7. That the bankers had not replied by the time he had written letter Ex.PW57/A to CBI.

8. That vide his letter dated 12.06.2002 (D­73) which   is  Ex.PW57/B,   he   had   forwarded   a copy of show cause notice dated 08.03.2002 issued to M/s. A.K. Enterprises by the customs department   but   no   reply   from   the   parties   to whom the show cause notice were issued, had been received.

9. That  the  attested  photocopies   of  two  notices are  Ex.PW57/C  (running   into   31   pages)  & PW57/D (running into seven pages).

10. That all the pages bears the signatures of his subordinate officer Mr. John Elango and also the   seal   of   the   Appraiser   of   the   Customs House.

11. That all these documents pertain to M/s. A.K. Enterprises   and   investigation   conducted   by the   customs   department   with   regard   to   the export of garments being illegally done, when the cargo was seized.

12. That vide letter dated 17.01.02 (D­72) which is Ex.PW57/E bearing his signatures at point A,   he   had   handed   over   the   document mentioned in the said letter to CBI.

13. That   the   enclosures   to   the   letter   are Ex.PW57/E­1  to  Ex.PW57/E­5  which   are copies   attested   by   his   another   subordinate officer whose signature he cannot identify now but   all   the   pages   bear   the   seal   of   the Appraiser Customs Madras.

In his cross examination by the Ld. Counsel for the accused C. Sharvan Kumar, the witness has deposed on the following aspects:

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 69 of 221  That   he   has   no   personal   information   with regard to the investigation conducted by the customs   department   against   M/s.   A.K. Enterprises.
 That he cannot tell if the parties had replied to the show cause notices dated 08.03.2002 after he sent letter dated 12.06.2002 Ex.PW57/B, to the CBI.
 That CBI had recorded his statement during investigation in the present case.  That   he   had   not   stated   to   the   CBI   in   his statement   that   all   the   aforesaid   documents pertain   to   M/s.   A.K.   Enterprise   and investigation   conducted   by   the   customs department   with   regard   to   the   export   of garments being illegally done, when the cargo was seized.
23. Sh. S. Janki  PW58 S. Janki Raman  was the Senior Intelligence Raman (PW58)  Officer in the Directorate General of Central Excise ­Witness qua the  Intelligence   who   has  deposed   on   the   following procedural aspects aspects:
1. That   from   October   1999   to   2005,   he   was posted   as   Sr.   Intelligence   Officer   in   the Directorate   General   of   Central   Excise Intelligence, South Zonal Unit, Chennai.
2. That they had gathered informed about large scale evasion of central excise duty indulging by certain detergent manufacturers including M/s.   Gold   Soap   Company,   Kodai   Road   and M/s. Narmada Chemical Industries.
3. That   in   pursuance   thereof,   simultaneous search   operations   were   conducted   during 13/14.11.2000   leading   to   seizure   of   several incriminating   documents   considered   relevant to the proceedings.
4. That   the   case   against   M/s.   Gold   Soap Company   was   fully   investigated   by   team   of officer   of   Zonal   Unit   at   Madras   as   well   as Regional office at Madurai.
5. That   they   have   conducted   enquiries   with principal   raw   material   suppliers   namely Tamilnadu   Petro   Product   Ltd.   In   respect   of Linear   Alkyl   Benzene   (LAB),   Tuticorin Alkalies   Chemicals   (TAC),   GHCL,   Tata CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 70 of 221 Chemical in respect of Soda Ash supply.
6. That there was evasion of about Rs. 2 Crores of excise duty by M/s. Gold Soap company.
7. That   when   the   investigations   were   in progress, there was a complaint made to the Chairman   alleging   harassment   by   the investigating officers.
8. That in this the zonal unit was in receipt of a copy   of   said   complaint   forwarded   from   the Head   Quarters   of   DGCEI   at   New   Delhi seeking   comments   from   the   Additional Director General Sh. Sunder Raman, who in­ turn   marked   to   Mr.   Suresh   Additional Director of DGCEI Chennai.
9. That he himself and his team of officers at the relevant  point  of  time  were  reporting  to   Sh.

A.P.   Davis   Dy.   Director   of   DGCEI,   South Zone Unit, Chennai regarding progress of a case.

10. That accordingly a reply about the status of case   was   made   to   the   Head   Quarters   of DGCEI   at   New   Delhi   by   the   Additional Director General Mr. Sunder Raman DGCEI Chennai.

11. That the reference from the Head Quarters of DGCEI was sent by Mr. Bhatnagar which was addressed   to   Mr.   Sunder   Raman   ADG Chennai.

12. That a reply was sent by him in this regard.

13. That in the year 2001 a representation from Gold   Soap   Co.   and   Narmada   Chemical Industries was sent from Head Quarters.

14. That he does not remember who had signed the said representation.

15. That the letter of Dhanapal was addressed to the then Chairman of CBEC.

16. That at that time of Sh. B.P. Verma was the Chairman, who has already died.

17. That sometime in the early part of 2002, he was   called   by   Sh.   A.P.   Singh   of   CBI   at Bangalore.

18. That he went there and handed over the copies of the necessary and relevant document of the excise case.

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19. That he had also mentioned about the stage of investigation in the matter of evasion of excise duty   by   M/s.   Gold   Soap   Co.   and   M/s.

Narmada Chemicals.

20. That   copies   of   relevant   correspondence   was also handed over.

21. That   Sh.   Virendra   Singh   was   their   Director General at that time.

22. That CBI had recorded his statement during investigation.

This witness has not been cross examined by the Ld. Counsels   for   the   accused   despite   an  opportunity   in this regard.

24. Sh. K. Shankar  PW59 Sh. K. Shankar  was the Date Entry Operator (PW59) ­Witness  who has deposed on the following aspects:

qua the procedural 1. That   in   2001,   he   was   working   in   Custom aspects  House, Chennai.
2. That he was working as Data Entry Operator at EDI Service Centre.
3. That as data entry operator, his duties were to enter   data   in   the   system   on   the   basis   of various  documents  like   invoice,   packing   list, bill etc. received from Custom House Agent on which   the   system   automatically   used   to generate check list containing necessary data/ information therein.
4. That in the check list, there used to be entry list with regard to the name of the exporter, importer,   quantity   of   export   consignment, value   of   consignment   and   amount   etc.   and also   included   destination   to   which   the consignment had to be sent.
5. That thereafter, the check list along with all the   documents   were   used   to   given   to   the Custom House Agents (CHA) for verification and   certification   to   see   that   the   data incorporated in the check list were as per the document submitted by him.
6. That   after   verification/   certification   the complete papers were presented by the CHA at the submission counter.
7. That   the   staff   at   submission   centre   used   to verify the document and enter the same into the system with job number.
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8. That the system used to generate shipping bill number for the particular consignment under the said set of papers.
9. That   the   job   No.   287113   dated   17.03.2001 which   is  Ex.PW59/A  and   also   shipping   bill No.   1283947   dated   17.03.2001   which   is Ex.PW30/B were prepared by him.
10. That the check list was prepared on the basis of relevant documents received from Custom House   Agent   of   M/s.   Trinity   forwarders, Chennai, on account of M/s. A.K. Enterprises.
11. That code number is fed in the system, but it is not mentioned in Ex.PW30/B or Ex.PW59/A. This witness has not been cross examined by the Ld. Counsels   for   the   accused   despite   an  opportunity   in this regard.

25. Sh. Sandeep  PW60   Sh.   Sandeep   Srivastava  was   the   Deputy Srivastava (PW60) Director   in   the   office   of   Directorate   General   of ­Witness relevant  Central Excise Intelligence who has  deposed on the qua the accused C. following aspects:

Sharvan Kumar  1. That   on   08.04.2002,   he   was   posted   as   Dy.
Director in the office of Directorate General of   Central   Excise   Intelligence,   R.K.   Puram, New Delhi.
2. That on that day, a CBI officer of inspector rank came to the office of Directorate General with   two   documents   mentioned   in   receipt memo  Ex.PW60/A  (D­71),   which   bears   his signatures at point A and the documents were seized vide this memo.

This witness has not been cross examined by the Ld. Counsels   for   the   accused   despite   an  opportunity   in this regard.

26. Sh. L. Arul  PW61   Sh.   L.   Arul   Prakash  was   the   Assistant Prakash (PW61)  Executive   Engineer   (Vigilance),   Secretary's ­Witness relevant  Department, Chennai Port Trust and has deposed on qua the accused K. the following aspects:

Vijay Pratap (now  1. That on 31.03.2001 he had joined a CBI team deceased) and   had   gone   to   Anna   Nagar,   Manasa Apartments, Chennai­40.
2. That   he   does   not   recollect   whether   the   flat searched   by   the   CBI   team   was   on   the   first CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 73 of 221 floor or the second floor, but it was the flat of Vijay Pratap.
3. That  the flat  of Vijay  Pratap was  searched and at that time Vijay Pratap was not there but his mother was present and after seizing the   articles   mentioned   in   search   list Ex.PW61/A (D­41) the same was read over to him (witness) and he put his signatures on the same.  
4. That the documents mentioned in the seizure memo were taken by the CBI team.

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That   they   searched   the   flat   at   Manasa Apartments at about 8:00 AM.
 That the CBI officials have told him that the lady present in the said flat was the mother of Vijay Pratap.

27. Sh. K. Shankar  PW64 Sh. K. Shankar was the Data Entry Operator (PW64) - official  in EDI Service Center, Custom House, Chennai who witness has proved the check list for Duty Drawback SP dated 17.03.2001 which is  Ex.PW30/A  but  he cannot tell who had entered the data.  According to him, there is an operator code is allotted to each operator but he does not remember his code number.

Since   the   witness   was   resiling   from   his   previous statement, therefore the witness was cross­examined by the Ld. Spl. PP for CBI wherein the witness has deposed as under:

1. That his statement was recorded by the CBI on 10.07.2001   wherein   he   had   stated   that   the checklist Ex.PW30/A was prepared by him on the   basis   of   document   submitted   by   the Custom House Agents M/s. Trinity Forwarder, Chennai on account of M/s. A.K. Enterprises.
2. That   at   the   relevant   time   he   was   having operator code No. EXP16 and he had entered the   said   code   in   the   system   to   generate   the check list.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 74 of 221 This witness has not been cross­examined by the Ld. Counsel for the accused despite having been granted an opportunity in this regard.

28. Sh. Vasa  PW65 Sh. Vasa Sehagiri Rao is the Commissioner of Seshagiri Rao  Customs who has deposed on the following aspects:

(PW65) ­Official  1. That he was working as joint commissioner of Witness from  Customs, Incharge of Special Investigation & Special  Intelligence   Branch   (SIIB)   Section,   among Investigation &  other sections of the Custom House, Channai, Intelligence  during the period, year 2000 to 2001.

Branch  2. That   the   main   function   of   SIIB   is   to   detect cases of under valuation or over valuation on exports   or   imports   and   also   to   monitor implementation   of   various   prohibitions imposed   under   the   Customs   Act   and   under various Allied Acts, in relation to exports and imports.

3. That   SIIB   section   consists   of   Appraising officers,   Examining   Officers,   Preventive Officers and Superintendent of Customs, their work   being   supervised   by   any   Asstt. Commissioner   and   Dy.   Commissioner   of Customs.

4. That   the   SIIB   consisting   of   the   aforesaid officers,   collects   intelligence,   intercepts   the consignments   and   carry   out   further investigations,   into   the   contravention   of   the Custom Law, in order to protect government revenue.

5. That as Joint Commissioner of SIIB, his main function will be for proper deployment of the officers   and   monitoring   the   pendency   of investigations   and   also   to   provide   all administrative support.

6. That various officers in the department have been given the powers of adjudication, which is depending upon the rank of the officer, who has been assigned this function.

7. That   at   the   relevant   time   the   Joint Commissioner,   SIIB,   was   empowered   to adjudicate cases, where the value involved is not exceeding Rs. 10 Lacs.

8. That   the   Asstt.   Commissioner,   SIIB,   has informed him about the intelligence collected CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 75 of 221 by   him   relating   to   drawback   fraud   by   over valuing the export consignment by one party, namely, A.K. Enterprises.

9. That consequent to receipt of this information, he has directed the Asstt. Commissioner and other officers, to keep a watch regarding filing of the shipping bills by this party and also for detailed   of   examination   of   the   consignments pertaining   to   this   party,   as   and   when   they brought the goods to any customs area, for the purpose of export.

10. That the Asstt. Commissioner, SIIB, told him that the party has filed the shipping bills on 17.03.2001,   in   the   service   centre   of   the customs house, by one clearing agent, namely, Trinity Forwarders.

11. That   Asstt.   Commissioner,   SIIB,   has   been asked to keep a watch on the exports of this party   including   similar   other   for   possible modus  operandi  of  export  of  no commercial value goods to obtain illegal drawback.

12. That   as   SIIB   was   keeping   a   watch   on   the computer   system,   regarding   logging   of   the goods for registration and examination, it has been  brought  to  his  notice  that  the  exporter M/s.   A.K.   Enterprises   has   dispatched   the goods to CWC, Royapuram, which is near to the Port, for the purpose of examination by the customs.

13. That it has to be appreciated that the violation of the Customs Act, takes place only when the goods have been brought to any customs area, for the purpose of export, contravening any of the provisions of the Customs Act and other Allied Acts and that is the reason the Officer of   the   SIIB,   have   been   directed   to   keep   a watch on the consignment of A.K. Enterprises, in   the   light   of   intelligence   collected,   till   the goods have been brought to the customs area.

14. That   he   had   ordered   for   the   seizure   of   the goods,   when   the   examining   officers   have brought   to   his   notice   that   the   export consignment was highly over valued and the goods   declared   as   women's   blouses   of   very very small size, not fit to be used and made CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 76 of 221 from old polyester/ rayon sarees.

15. That   he   has   also   directed   to   check   the previous consignments of the same party and also   seek   whether   there   were   any   exports, effected in the past.

16. That then it came to his knowledge that the party also affected the previous consignments of   similar   goods,   so   the   drawback   amount sanctioned was frozen from payment.

This witness has not been cross examined on behalf of the   accused   persons   despite   an   opportunity   in   this regard.

29. Sh. R. Sellamuthu PW69   Sh.   R.   Sellamuthu  was   the   Assistant (PW69) ­Custom  Commissioner   (Exports)   of   Customs,   Chennai   who Officer has deposed on the following aspects:

1. That during January, 2001, he was posted at Customs   House,   Chennai,   as   Assistant Commissioner (Exports) of customs.
2. That his nature of duties were that at the time of   filing   shipping   bills   by   the   exporters   and when it used to come into his system, he used to pass the same to customs freight stations, where the shipping bills were processed, after examining the goods for shipment.
3. That when the shipping bills were filed in the system, on behalf of exporters clearing agents, it will come to appraiser group export, he will process and pass on to AC (Exports.).
4. That in turn, AC (Export) pass on the shipping bill to the CFS (DC docks), for examination of export.
5. That   the   letter   dated   19.03.2001,   which   is Ex.PW21/X  was   from   M/s.   Trinity Forwarders   for   cancellation   of   ten   shipping bills   mentioned   therein,   on   account   of   M/s. A.K.   Enterprises,   Chennai,   all   dated 17.03.2001.
6. That   the   said   letter   was   processed   by   Dy.

Office Superintendent and was put up before him by them, vide noting Ex.PW21/W.

7. That vide this noting, cancellation of shipping bills and shutout of cargo was requested to be considered, which noting bears his signatures at point B. CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 77 of 221

8. That   he   had   cancelled   shipping   bills   and permitted   shutout,   vide   his   endorsement   on Ex.PW21/X, at point X­1 and his signatures at point B.

9. That the fax massage which is Ex.PW69/A of the buyer, who cancelled the purchase order, was also annexed with the letter Ex.PW21/X. The witness has not been cross examined on behalf of the   accused   persons   despite   an   opportunity   in   this regard.

Official Witnesses from Le­Meridian Hotel:

30. Sunil Kumar Syal  PW4 Sunil Kumar Syal has deposed on the following (PW4) ­Witness  aspects :
relevant qua the  1. That in March 2001, he was under training in accused K. Vijay  Hotel   Le­Meridian,   New   Delhi   and   on Pratap (now  23.03.01,   he   was   a   duty   from   3:00   PM   to deceased) 12:00 midnight.
2. That at 8:30 pm he had gone to room no. 826 for room service where there was an order for coffee for two persons. 
3. That then there was an order for cigarette in the same room and he served cigarette in that room   and   at   time   also,   there   were   two persons. 
4. That   there   was   a   complaint   with   regard   to coffee served in the room and he again served coffee   in   the   said   room.     The   witness   has pointed   out   towards   accused   Vijay   Pratap present in Court, who was present in room no.

826 and when he served coffee and cigarette. After   seeing   the   accused   person   present   in court, the witness stated that another person besides Vijay Partap was present in the said room. 

5. That when they serve in the room service, they get check signed from the customer for each items served. 

6. That after seeing the check no. RA5030 and Check   No.   RA5036,   the   witness   stated   that these checks were got signed by him from the person   whose   name   the   room   was   booked. The witness identified accused K. Vijay Partap who signed the check.  

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 78 of 221

7. That his signatures were obtained on point A on   these   two   documents  Ex.PW4/A  and Ex.PW4/B which are in file Ex.P­1. 

8. That later on he had identified the photograph of accused K. Vijay Pratap, who was in the room, when he visited. 

9. That there were photographs of other persons, but he did not identify them. 

This witness was cross­examined by the Ld. Counsel for the accused K. Vijay Partap (expired).

31. Col. A. K. Mago  PW5 Retd. Col. A.K. Mago is the Security Officer of (Retd.) PW5  Hotel Le­Meridien and has deposed on the following ­Witness relevant  aspects:

qua the accused  1. That he has been working at the above said Rajeev Sharma  post in above said hotel since June 1996 and and K. Vijay  as   Chief   Security   Officer,   he   supposed   to Pratap (now  supervise and maintain security as well vigil deceased) in the hotel, property and guests.
2. That vide letter dated 4.5.2001 addressed to Sh. A.P. Singh, DSP, CBI, he had forwarded the record of the hotel as detailed in the letter Ex.PW5/A, which is signed by him at point A.
3. That with this letter, he had forwarded the gist of room service with regard to room no. 826 between 21.3.01 and 24.3.01 which was based on the record of the hotel. 
4. That   this   record  Ex.PW5/B  also   bear   his signatures at point A. 
5. That as per the record, Sh. Vijay Partap Singh was staying in room no. 826.
6. That   Sh.   Sudhir   Bali   was   working   as   Front Office Manager in the hotel who has now left the services of the hotel and gone abroad and his whereabouts are not known in the hotel.
7. That the letter Ex.PW5/C bears the signatures of Sh. Sudhir Bali, which he duly identified as he  has  seen  him  writing  and signing  during the course of official duty.  
8. That   the   registration   cards  Ex.PW5/D  to Ex.PW5/F  are  in   the   name   of   Sh.   K.   Vijay Partap Singh for the period 1.3.01 to 4.3.01, 6.3.01  to   7.3.01  and  21.3.01  to  23.3.01  and these  cards  bear   the  signatures  of  the  guest CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 79 of 221 Vijay Partap Singh at portion A of each card.  
9. That the computerized bills of the hotel for the above   said   period   are  Ex.PW5/G­1  to Ex.PW5/G­9  which   documents   are  in   file Ex.P­2.
10. That he cannot say when in this case the guest was asked to pay any advance amount at the time of his entry at three occasions referred to above.
11. That   they   also   provide   facility   to   the   guest incoming fax messages and for that purpose maintain   incoming   fax   register,   in   which entries on the name of guests are maintained. 
12. That CBI had shown him a photograph of a person whom he had identified as a familiar face.     The   witness   has   pointed   out  towards Rajiv   Sharma,   as   the   person,   whose photograph he had seen and about which he had told the CBI that the face was familiar. 

In his cross­examination by the Ld. Counsel for the accused Rajiv Sharma, the witness has deposed on the following aspects:

 That he did not take part in test identification parade. 
 That the photograph shown to him by the CBI have not been shown to him on the date of his evidence.
 That  he   had   not   identified   Rajiv   Kumar before any Magistrate. 

32. Sh. Brian D'souza PW19   Brian   D'souza  is   the   Assistant   Manager, (PW19) ­Witness  Telephone Department of Hotel Le­Meridian who has relevant qua the  deposed on the following aspects:

accused K. Vijay  1. That   since   1995   he   is   working   as   Assistant Pratap  Manager,   Telephone   Department,   Hotel   Le­ Meridian
2. That in the hotel, facilities were provided in all   hotel   rooms   to   the   guest   to   dial   directly from the room telephone.
3. That the details of the calls like date, number called, duration and stopping / disconnecting time used to be recorded on the computer and the details used to go straightaway to the folio CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 80 of 221 of the guest.
4. That   the   guests   were   required   to   make   the payment of the telephone bills with other bills at the time of final check­out. 
5. That bills  Ex.PW5/G­1  to  G­9 (Ex.PW5/G­1 to G­4 are the computerized generated record) and the bills  referred to him pertains to the room used by Sh. Vijay Pratap.

In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That   neither   he   himself   prepared   the   bills referred to above nor he gave directions for preparation of bills. 
 That   he   has   not   brought   to   the   court   the record either from the computer bank of the hotel or the guest folio.  
 That whatever statement are made by him is on   the   basis   of   the   bills   seen   by   him   and referred   to   above   and   he   has   no   personal knowledge about the same.
 That   he   does   not   remember   as   to   which software   was   used   to   record   the   telephone calls   at   that   time   but   it   was   for   computer department.
 That   he   has   not   personally   supervised   the computer   bank   or   the   guest   folio   to authenticate the call records. 

33. Sh. Rajesh Sikka  PW32 Sh. Rajesh Sikka is the Assistant Front Office (PW32) ­Witness  Manager, Hotel Le Meridian who has deposed on the relevant qua the  following aspects:

accused K. Vijay  1. That he is working in Hotel Le Meridian, New Pratap (now  Delhi   since  1994  and  for  the   last  3­4  years deceased) (i.e.   on   the   date   of   his   depositions)   he   is working as Asstt. Front Office Manager.
2. That from the year 1997 to 2003, Sh. Sudhir Bali   was   Front   Office   Manager   in   the   said hotel and since he had worked with Sh. Sudhir Bali, hence he can identify his signatures.
3. That after check­in of the guest, a registration card is filled in which the details of the guest such as name, address etc are recorded and CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 81 of 221 signed by the person who check­in.
4. That   vide   the   registration   card   no.   192272 which is Ex.PW5/D Sh. Vijay Pratap checked in on 1.3.2001 at 21:05 hrs. and his departure is shown on 4.3.2001.  
5. That the said card is signed by Sh. Ashwini Kuttan at Point G­10 and his signatures are at point   G­11   while   the   signatures   of   guest appears at point A.
6. That vide second registration card no. 192686 Ex.PW5/E,   Mr.   Vijay   Pratap   checked   in   on 6.3.2001 at 22.00 hrs. and departure is shown on   7.3.2001   and   this   card   is   signed   Ms. Bindia,   Front   Office   Assistant   (FOA)   which bears   his   signatures   at   point   G­12   and   the signatures of the guest at point A.
7. That vide third registration card no. 194086 Ex.PW5/F,   Mr.   Vijay   Pratap   checked   in   on 21.3.2001   at   10.15   hrs.   and   departure   is shown on 23.3.2001 and this card is signed by him as FOA at point G­13 and the signatures of the guest appears at point A.
8. That   registration   card  Ex.PW5/D  and Ex.PW5/E  show that at these two occasions Mr.   Vijay   Pratap   accompanied   by   another guest Sh. Dhanapal.
9. That in first two registration cards, Mr. Vijay Pratap   had   given   his   address   as   403/6,   2 nd Avenue,   Anna   Nagar,   Madra   while   in registration   card  Ex.PW5/E,   the   address given was 911,Walkeshwar Road, Bombay.
10. That three bills were prepared regarding three stays   of   mr.   Vijay   Pratap   Singh   which computer  generated bills  are  Ex.PW5/G1  to Ex.PW5/9.
11. That   the   total   bill   for   the   first   stay   was Rs.24,604/­  out   of   which  Rs.10,000/­  was received as advance.
12. That the second stay bill was for Rs.8,454.85p excess   amount   received   as   advance   was refunded.
13. That   the   third   stay   bill   was   for   amount   of Rs.27,471.50p and after deducting advance of Rs.10,000/­,  Rs.17,471.50p  was   paid   by   the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 82 of 221 guest.
14. That   the   letter  Ex.PW5/C  is   signed   by   Sh.

Sudhir Bali the then FOA of the Hotel whose signatures he can identify having worked with him.

15. That  during  the   first  stay,   Mr.  Vijay  Pratap and   Sh.   Dhanapal   had   stayed   in   Room   no. 501; during second visit they stayed in room no.   527   and   during   third   stay   Mr.   Vijay Pratap stayed in Room no. 826.

In  his cross examination by the Ld. Counsel for the on behalf of the accused, the witness has deposed on the following aspects:

 That   whatever   he   has   deposed,   it   is   on   the basis of the record placed before him and not on   the   basis   of   his   personal   knowledge   and recollection.
 That on examining Ex.PW5/D and Ex.PW5/F, he   noticed   correction   as   far   as   time   is concerned and this is because a default time is pre­recorded by the computer.
 That the name of Mr. Dhanpal has been added by   hand   in   two   cards  Ex.PW5/D  and Ex.PW5/F  because   the   room   was   initially booked for one person and when the second person   come   his   name   was   mentioned   by hand.
 That   in   the   year   2001   he   was   Front   Office Executive handling the lobby.
 That they obtain arrival and departure details of   the   guest   in   question   and   the   same   is recorded in the registration card.  That on examining the registration cards, the address of Mr. Vijay Pratap given on first two registration cards  Ex.PW5/D  and  Ex.PW5/F is different from Ex.PW5/F.  That   it   is   incorrect   to   suggest   that   the Ex.PW5/D,  Ex.PW5/F  and  Ex.PW5/G­1  to G­9 were prepared subsequently and are not a correct reflection of guest registration of the days in question. 
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 83 of 221 Official Witnesses from Custom House Agent:
34. S. Krishnanandh  PW7 S. Krishnanadh is the Custom House Agent and (PW7) ­Witness  Proprietor of Trinity Forwarders, Madras licensed by relevant qua the  Chennai Custom.   He has  deposed on the following accused C. Shavan aspects:
Kumar  1. That as a custom house agent his duties were to   facilitate   documentation   pertaining   to import   and   export   producing   import   and export   cargo   Custom   Officers   for   inspection and   deliver   the   imported   cargo   to   the importers, stuff the cargo into container and offload the export container in the harbor on board of vessel. 
2. That after the ship leaves the port they release the   bill   of   lading   to   the   exporter   as   per instructions of the exporter. 
3. That he knew Shiv Kumar for the last about 15 years who was the dealer in used cars Indian as well as imported.
4. That   he   was   Director   of   Yellow   Cabs   India Pvt. Ltd., T. Nagar, Chennai. 
5. That Sharvan Kumar was the MD of Yellow Cabs   and   was   introduced   to   him   by   Shiv Kumar.
6. That Sh. Sharvan Kumar owned M/s. Champa fabrics   and   M/s.   Sripal   Garments,   garment export companies at T Nagar, Chennai. 
7. That Shiv Kumar told him if he could handle the garment export work of the companies of Sharvan Kumar. 
8. That he has handled 4/5 shipments of Champa Fabrics   and   Sripal   Garments   in   the   year 2000­2001 and had handled all the documents with regard to the said shipments.  
9. That after the stamped and signed documents are received, they file the documents with the service Centre in Custom House electronically which   is   called  Electronic   Data   Interchange (EDI) for further processing the shipping bills.
10. That after assessment of shipping bills by EDI, the goods are taken to the warehouse where the goods are examined by the custom officials for clearance for export. 
11. That in March, 2001, Shravan Kumar (whom the   witness   has   identified   in   the   Court) CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 84 of 221 informed him that there was a consignment of T Shirts of M/s A. K. Enterprises owned by his friend Kiran Kumar and if he can handle the said messenger. 
12. That the documents of shipment were sent to him through a messenger and the documents were   filed   with   the   custom   in   the   month   of March 2001.   
13. That   the   goods   were   to   be   exported   to Montego   bay   Jamaica   through   Dubai   after which it was the risk of consignee.
14. That   the   approximate   value   of   the consignment was Rs. 6.5 Crore.  
15. That simultaneously, he had handled another consignment   of   Sripal   Garments   and   A.K. Enterprises   and   the   documents   were   sent   to his office through messenger.
16. That the consignment of A.K. Enterprises was supposed   to   contain   100%   rayon   ladies blouses   whereas   consignment   of   Sripal garments   was   supposed   to   contain   100% cotton blouses. 
17. That they were 10 shipping bills in respect of the consignment of A.K. Enterprises and there was   one   shipping   bill   in   respect   of consignment of Sripal Garments.
18. That there were 2600 cartons covered by the shipping bill of M/s. A.K. Enterprises and 68 cartons covered by the shipping bill of Sripal Garments.
19. That the buyer in these two shipping were Dis N   Dat   and   M/s.   Legend,   Jamaica   and   the cargo   pertaining   to   the   parties   were dispatched to CWC by Sh. Sharvan Kumar.
20. That   the   offloading   of   the   goods   was completed   at   about   6:30   PM   on   17.03.2001 and   after   the   goods   reached   CWC Royapuram, his staff approached the Custom Officers with the Shipping bill number.
21. That the shipping bills were registered in the computer system at CWC Royapuram and the computer   generated   carton   numbers   to   the presented for examination.
22. That only 60 cartons were to be inspected by the   Custom   Officer   as   per   the   numbers CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 85 of 221 generated   by   the   computer   and   while   the segregation   was   going   on   the   officers informed his staff that it was too late on the Saturday evening and the light was too poor and they asked him to de­register the shipping bills   and   produce   cargo   for   examination   on Monday i.e. 19.03.2001.
23. That at about 7:00 PM when he reached CWC Royapuram, the labourers had segregated few of the 60 cartons and he found the cargo to be sub standard i.e. of inferior quality.
24. That   he   immediately   called   Sharvan   Kumar who   informed   him   that   he   will   discuss   the same with Sh. Kiran Kumar and get back to him   and  hence   the   cartons   were   closed   and they left for the day on 17.03.2001.  
25. That on 18.03.2001 he  was  informed  by Sh.

Shravan Kumar that the order of consignment of   A.K.   Enterprises   had   been   cancelled   and that the consignment had to be Shut Out, on which   he   told   S.   Sharvan   Kuamr   that   he cannot   be   done   on   oral   instructions   and written   instructions   are   required   to   be communicated to the customs.  

26. That there was no problem in the 60 carton of Sripal Garments but he informed Sh. Sharvan Kumar that he will have to pay freight for the full container as the container cannot go just for 68 containers.

27. That   Sh.   Sharvan   Kumar   informed   him   that orders   have   been   cancelled   for   both   the consignments   and   official   letter   would   be communicated   to   his   office   on   receipt   of written information from the buyers.

28. That when he reached the office on Monday i.e.   19.03.2001,   he   found   two   faxes   of concellation   of   orders   of   both   M/s.   A.K. Enterprises   and   M/s.   Sripal   Garments,   after which he applied for cancelltion of shipping bills pertaining to both these companies and also sought permission for shut out.

29. That  in   this  regard  he  had  written   covering letters in respect of these two companies with orders   of   cancellation   to   the   Assistant Commissioner   of   Customs   (Exports)   who CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 86 of 221 accordingly   cancelled   the   shipping   bill pertaining to M/s. A.K. Enterprises and Sripal Garments   and   he   asked   him   (witness)   to obtain permission from Deputy Commissioner (Docks) for Shut Out. 

30. That on 19.03.2001, Shut Out permission was accorded   at   about   4:30   PM   and   it   was instructed   that   the   cargo   pertaining   to   the shipment was to be examined before the goods are permitted to be taken out of the Customs Area.

31. That the Shut Out permission and instruction for examination of goods were to be submitted for appraiser/ examiner at CWC Royapuram for taking delivery of the goods.  

32. That   goods   were   not   released   since intelligence department of customs was seized with the matter and were examining the goods and therefore, the examination work could not be conducted on that day.

33. That   on   19.03.2001   he   (witness)   went   to Bangalore and came back on 20.03.2001.

34. That Sharvan Kumar told him on 19 th and 20th that   there   was   some   problem   with   the consignment at Royapuram.

35. That   when   he   returned   from   Bangalore,   Sh. Sharvan Kumar contacted him and asked him to   discuss   the   issue   with   him,   pursuant   to which a meeting was held in Hotel Heritage, Halls   Road   Egmore,   Chennia   at   about   9:00 PM on 20.03.2001.

36. That Sh. Sharvan Kumar, Sh. Shiv Kumar, Sh.   Vijay   Pratap   Singh   and   Sh.   Suresh Kesavan were present there.

37. That in the meeting he was asked to explain the issue and as to what was the problem in customs  and  why  the  shipment  could  not be taken   out   of   the   custom   area,   on   which   he explained the whole issue to them.

38. That they were also told by him that the goods supposed to be exported were of poor quality and could not be exported and could not also be removed from the custom area without the permission   of   SIIB   (Special   Intelligence Investigation Branch, Customs).  

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 87 of 221

39. That   he   was   informed   that   accused   Vijay Pratap had lot of contacts in Delhi and that is why he had been asked to explain the problem to Vijay Pratap.  

40. That   he   visited   the   Customs   House   SIIB   on 23.03.2001   where   he   met   the   Appraiser   Sh. Shokender Kumar who recorded his statement under Section 108 of Customs Act.

41. That   his   statement   was   again   recorded   on 24.03.2001 and he was visiting SIIB daily till the end of March 2001.

42. That   during   the   course   of   investigations,   he met with Sh. Kiran Kumar the owner of M/s. A.K. Enterprises who is also the owner of M/s. Lalitha   Jewellery   Pvt.   Ltd.,   T.   Nagar, Chennai.  

43. That the Appraiser Sh. Shokender Kumar had introduced him to Sh. Kiran Kumar and in the presence of Appraiser Sh. Shokender Kumar, Sh.   Sharvan   Kumar   had   denied   having   sent any documents to him or having anything to do with the shipment of M/s. A.K. Enterprises and nothing had transpired between Appraiser Shokender Kumar and Sharvan Kumar in his presence.

44. That his statement was recorded under Section 164   Cr.P.C.   by   the   Ld.   MM,   Chennai   on 11.01.2002 which is Ex.PW7/A. Since the witness has been suppressing the truth with regard to the date of meeting at Chennai and the talks   which   had   taken   place   between   Sh.   Shiv Kumar   and   Sh.   Suresh   about   the   accused   B.P. Verma, therefore, the witness was cross­examined by the Ld. Special PP for CBI  wherein the witness has deposed as under:

45. That  he did  not  make any statement  to the Inspector of CBI  to the effect that he was in Bangalore   on   20th  and   21st  March   and returned   to   Chennai   on   22nd  late   evening.

However, when confronted with portion A to A of the statement  Ex.PW7/B  the said fact was found so recorded.

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46. That   in   the   meeting   at   Hotel   Heritage, Chennai,   Sh.   Shiv   Kumar   and   Sh.   Suresh had not told that Sh. Vijay Pratap knew Sh. B.P. Verma, Chairman CBEC and he could try   to   speak   to   him   to   sort   out   the   matter. However, when confronted with portion B to B of the statement  Ex.PW7/B  the said fact was found so recorded.

 

In his cross­examination by the Ld. Counsels for the accused,   the   witness   has   deposed   on   the   following aspects:

 That once the permission for shut out is given and   the   shipping   bills   are   cancelled,   the customs  department cannot proceed further against the party in respect of the shipment for the purpose of export.
 That   since   no   shipping   bills   exist   on   the record,   nothing   remains   with   the   custom authority.  
 That it is not the job of the CHA to inspect the goods and there are no proceedings pending against him or Shiv Kuamr with regard to any matter dealing with the customs clearance or otherwise.   
 That Sh. Shiv Kumar told him that Sh. Sharvan Kumar is the MD of M/s. Yellow Cabs but he did not try to verify this fact.
 That according to document D­18 four lorries of  cargo  had come  to  CWC Royapuram  but this document does not concern him.  That   for   every   exporter   there   is   an   Import Export Code issued by the Director General, Foreign Trade.
 That   the   Form   Annexure   -   B   for   claiming draw   back   in   duty   contains   the   account number   of   the   concerned   exporter   and   the duty   drawback   is   always   remitted   into   the exporter's account.
 That   cargo   of   A.K.   Enterprises   and   Sripal Garments   had   to   be   shipped   together   as   a consolidated   cargo   to   be   stuffed   in   one container and therefore, if the cargo of A.K. Enterprises   was   not   exported   the   cargo   of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 89 of 221 Sripal   Garments   could   have   been   exported provided the complete freight of the container was   borne   by   Sripal   Garments   as   he   was informed   that   the   order   was   cancelled,   the cargo of Sripal Garments was also Shut Out.  That   he   does   not   remember   if   the   goods   of Sripal   Garments   were   confirming   to   the declaration.
 That   no   action   was   taken   against   Sripal Garments by the Custom Authority.  That the offending cargo is of A.K. Enterprises and Sharvan Kumar had no connection with A.K. Enterprises.
 That the consignment of A.K. Enterprises was handled   by   him   only   at   the   instance   of Sharvan Kumar.
 That he had never met Kiran Kumar and had never talked to him about the consignment.
35. Sh. D. Santhana  PW30   Sh.   D.   Santhana   Kumar  was   the   Clearing Kumar (PW30)  Clerk with M/s. Trinity Forwarders who has deposed ­Witness relevant  on the following aspects:
qua the accused C. 1. That he was working as Clearing Clerk with Sahrvan Kumar  M/s   Trinity   Forwarders   since   1999   and   his duties   were   to   look   after   the   customs clearance on behalf of the company.
2. That the  shipping bill no. 1283947 which  is Ex.PW30/A bears his signatures at point A.
3. That   the   Annexure   C   which   is  Ex.PW30/B bears the signatures of Sh. Surendran and he had worked with Sh. Surendran for about 10 years.
4. That he  also identified  the signatures  of  Sh.

Krishnaanand   who   was   the   authorized signatory of M/s Trinity Forwarders (Madras) on   annexure   which   is  Ex.PW30/C (Ex.PW30/A to Ex.PW30/C  are contained in document D­2).

5. That the shipping bill no. 1283998 (check list) bears his signatures at point A and the cheque is Ex.PW30/D. 

6. That on annexure C to this check list, (D­3) the   witness   identified   the   signatures   of   Sh. Surendran at point B and the signatures of Sh. Krishnanand at point C in Ex.PW30/E.  CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 90 of 221

7. That he is not aware as to who had signed the declaration on check list of bill no. 1283986 dated   17.3.2001   however   he   identifies   the signatures   of   Sh.   Surendran   at   point   A   on Ex.PW30/F (D­4). 

8. That on the same document at portion marked Ex.PW30/G,   the   witness   identified   the signatures of Sh. Krishnanand at point B.

9. That the check list for bill no. 1283902 dated 17.3.2001 Ex.PW30/H bears his signatures at point A and on annexure C Ex.PW30/J which is in respect of shipping bill no. 1283902 bear the signatures of Sh. Surendran at point B (D­

5) and in annexure B in respect of shipping bill   no.   1283902   dated   11.03.2001,   he   has identified the signatures of Sh. Krishnanadh at point A on Ex.PW30/K.

10. That   the   check   list   in   respect   of   bill   no. 1283936 is  Ex.PW30/L  bears  the signatures at point A and the signatures of Sh. Surendran and   Sh.   Krishnanandh   at   points   B   and   C respectively. 

11. That the check list in respect of the shipping bill   no.   1283886   dated   17.3.2001   is Ex.PW30/M  which   bears   his   signatures   at point A and the signatures of Sh. Surendran and   Sh.   Krishnanandh   at   points   B   and   C respectively. 

12. That the check list in respect of the shipping bill no. 1283915 is  Ex.PW30/N  which bears his signatures at point A and the signatures of Sh. Surendran and Sh. Krishnanandh at points B and C respectively. 

13. That the check list in respect of the shipping bill no. 1284022 is  Ex.PW30/O  which bears his signatures at point A and the signatures of Sh. Surendran and Sh. Krishnanandh at points B and C respectively. 

14. That the check list in respect of the shipping bill   no.   1284032   dated   17.3.2001   is Ex.PW30/P  which   bears  his   signatures   at point A and the signatures of Sh. Surendran and   Sh.   Krishnanandh   at   points   B   and   C respectively. 

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15. That the check list in respect of the shipping bill no. 1283968 is  Ex.PW30/Q  which bears his signatures at point A and the signatures of Sh. Surendran and Sh. Krishnanandh at points B and C respectively. 

16. That the check list in respect of the shipping bill   no.   1284047   dated   17.3.2001   is Ex.PW30/R  which   bears  his   signatures   at point A and the signatures of Sh. Surendran and   Sh.   Krishnanandh   at   points   B   and   C respectively. 

In his cross examination on behalf of the accused, the witness has deposed that he is still working with M/s Trinity   Forwarders   and   Sh.   Krishnanandh   was   his boss.

36. Sh.  M.  Umapathy PW53   Sh.   M.   Umapathy  is   the   clerk   in   Trinity (PW53)   -  Official Forwarders who has deposed on the following aspect:

Witness relating to 1. That   he   is   working   as   a   clerk   in   Trinity procedure   of Forwarders.
Cargo Declaration 2. That   vide   Cargo   Declaration   and Acknowledgment   Slip   (D­28)   which   is Ex.PW13/10,   3925   units   were   received   at warehouse, Royapuram.
3. That since the cargo was packed, hence he cannot say as to what the same contained.
4. That he also cannot say from where this cargo was received.
5. That the cargo declaration  Ex.PW13/10  was also countersigned by the Shed Incharge, but he   cannot   identify   his   signatures   since   long time has passed.

Since   the   witness   was   resiling   from   his   previous statement, therefore he was cross­examined by the Ld. Spl. PP for CBI wherein the witness has deposed as under:

1. That   he   does   not   remember   whether   his statement was recorded by the CBI in this case or not since long time has passed.
2. That he cannot admit or deny if his statement was recorded on 10.07.2001.
3. That   he   had   not   stated   to   CBI   that   as clearing   clerk   his   duties   were   to   put   up CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 92 of 221 documents   to   customs   examiner/   appraiser, produce   cargo   for   physical   examination   to the customs officers and supervise stuffing of cargo   into   the   container   at   the   container freight   station.   When   confronted   with   his statement  Ex.PW53/A  the   said   aspect   was found so recorded at portion B to B. 
4. That he had not stated to CBI that as per pay slip   dated   17.03.2001   of   CWC,   Royapuram pertaining   to   receipt   of   3925   cartons   of garments of M/s. A.K. Enterprises, Chennai were   received.   When   confronted   with   his statement  Ex.PW53/A  the   said   aspect   was found so recorded at portion C to C.
5. That after seeing the document  Ex.PW13/10, the witness states that portions marked as X and X1 were not written when he had put his signatures on point A and B.
6. That at the time of signing the documents, he had neither gone through nor understood the contents thereof and simply signed it.
7. That the cargo was received in the godown of CWC, Royapuram and he had simply signed while receiving the cargo.
8. That the cargo had reached CWC in trucks but he is not aware as to who were the drivers of trucks who had brought the above cargo.
9. That   he   cannot   say   whether   in   document Ex.PW13/10 registration number of the trucks which had brought the cargo to the warehouse are written in encircled portion marked X2.

37. Sh. E. Surenderan PW66 Sh. E. Surenderan  was the  Manager of M/s.

(PW66) ­ Witness  Trinity Forwarders, Chennai who has deposed on the relevant qua the  following aspects:­ accused C.  1. That   he   was   working   in   M/s.   Trinity Sharvan Kumar Forwarders,   Chennai,   in   the   year   1993,   as Manager, for the last about 7­8 years.

2. That   the   nature   of   business   of   M/s.   Trinity Forwarders   was   clearing   and   forwarding   of consignments   before   customs   authorities,   on behalf of clients.

3. That he was looking after the business of the firm as Manager.

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4. That Sh. S. Krishnanand was proprietor of this firm.

5. That   Sh.   Santhana   Kumar   was   working   as assistant   for   the   purpose   of   filing   up consignment paper and other works.

6. That   in   2001,   he   was   working   with   M/s. Trinity   Forwarders,   24   Murthy   Lane, Chennai.

7. That  he   was  having   no  concern  or   business dealing with M/s. A.K. Enterprises.

Since   the   witness   was   rersiling   from   his   previous statement, hence he was  cross­examined by the Ld. Spl. PP for CBI wherein the witness has deposed on the following aspects

1. That   CBI   officials   had   made   inquiries   from him and his statement was also recorded on 11.05.2001.

2. That he had stated to the CBI officials that on 05.03.2001, someone had directly handed over documents,   like   invoices,   packing   lists,   GR declaration and Export declaration in respect of   export   of   ready   made   garments,   100% cotton   Knitted   T­Shirts   of   M/s.   A.K. Enterprises,   No.   4/A,   CRV   Apartments, Raghvaiah   Road,   T.   Nagar,   Chennai­17,   to Sh. Krishnanand, Proprietor of the firm.

3. That   he   had   stated   to   the   CBI   officials   that these   documents   were   given   to   him   by   Sh. Krishnanand and in turn, he handed over the same to his assistant Sh. D. Santhan Kumar, to   file   the   Shipping   bills   and   documents   at service centre, Custom House, Chennai.

4. That he had stated to the CBI officials that Sh.

Santhan   Kumar   filled   up   all   the   EDI annexures and filed all the documents with the service centre of custom house, Chennai, on 05.03.2001.

5. That   he   had   stated   to   the   CBI   officials   that these   35   shipping   bills   pertain   to   export   of 100% cotton Knitted T­shirts in 2569 cartons.

6. That he had stated to the CBI officials that the export consignment was meant for destination Montego Bay, Jamaica, and the consignee was M/s.   Danny's   Bargain   Centre,   53,   Barnett CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 94 of 221 street,   Montego   Bay,   Jamaica   and   M/s. Sunlover Agency Ltd., Montego Bay, Jamaica.

7. That he does not remember whether the CBI officials   had   shown   to   him   the   35   shipping bills, related declaration forms, invoices and packing lists.

8. That   he   had   stated   to   the   CBI   officials   that Annexure­B & Annexure­C, were filled in by Sh.   Santhan   Kumar   and   signed   by   Sh.   S. Krishnanand/manager   of   export   firm   and Appendix­3 and Appendix­4, had been filled in by   Sh.   Santhan   Kumar   and   signed   by   the manager   of   the   exporting   firm   and   all   such enclosures to 35 shipping bills had been duly filled in by Sh. Santhan Kumar and signed by Sh. Krishnanand.

9. That he had stated to the CBI officials that the consignment   should   have   been   exported   to Jamaica, but it had gone to Dubai.

10. That he has typed out the draft bill of lading, in   respect   of   35   shipping   bills,   showing   the port   of   discharge   as   Dubai   and   place   of delivery as Montego Bay, Jamaica, as per the instructions of Sh. Krishnanand.

11. That the containers were arranged by M/s. All Cargo Movers Pvt. Ltd., from M/s. Greenways Shipping   Agencies   Pvt.   Ltd.,   for   stuffing   the export cargo, under the 35 shipping bills.

12. That he has presented the 35 shipping bills in Central   Warehousing   Corporation   (CWC), Royapuram, before customs, for examination of cargo and stuffing the export cargo into the containers.

13. That   thereafter,   sealed   containers   were brought to the port area, for making shipment.

14. That   the   export   cargo   was   loaded   by   their steamer agents, on board the vessel.

15. That he had told to the CBI officials that on 17.03.2001,   3925   cartons   of   100%   Rayon Ladies   Blouses   were   brought   at   CWC, Royapuram,   by   Dilli   Babu   of   M/s.

Vadivudaiamman   Transporters,   No.7, Balamudali   Street,   Tondaiarpet,   for   which they   have   filled   11   shipping   bills,   with customs.

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16. That the documents for these shipments were handed   over   by   some   persons   to   Sh.

Krishnanand personally.

17. That in turn, Sh. Krishnanand had given these documents to him for filing the shipping bills at   custom   service   centre,   customs   house, Chennai.

18. That accordingly, he had given the documents to his assistant Sh. Santhan Kumar for filing the shipping bills at custom service centre, on 17.03.2001.

19. That the shipping bills were assessed on the same day.

20. That   he   stated   to   CBI   officials   that   on 19.03.2001,   they   approached   Assistant Commissioner   of   Customs   (Exports),   for cancellation   of   the   shipping   bills   on   the ground   that   the   buyer   had   cancelled   the export order.

21. That   Sh.   Krishnanand   had   received   the photocopy of the cancellation order from the exporter  and  the  same  was  submitted  to  the customs,   with   covering   letter   dated 19.03.2001, signed by Sh. Krishnanand, which he identified, requesting to cancel all the 121 shipping bills and permit them to take back the cargo from the CWC, Royapuram.

22. That he had stated to the CBI officials that the letter,   dated   9.03.2001,   issued   by   Sh. Krishnanand, requesting the customs to permit to take back the cargo, in view of cancellation of export order.

23. That   SIIB   (Special   Investigation   Bureau) officers   examined   the   cargo   on   19.03.2001 and   20.03.2001   and   seized   the   same   on account of mis­declaration of description and value of the goods.

24. That   inquiries   were   made   by   the   customs authorities with him and other staff and also with   Sh.   Krishnanand   of   M/s.   Trinity Forwarders, to ascertain the facts of the above export consignment.

25. That he had stated to the CBI Officials in his statement   that   he   has   seen   all   the   eleven export   bills,   invoices,   packing   lists   and   all CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 96 of 221 other related documents.

26. That enclosures of the above eleven shipping bills, Annexure­B & C, have been filed in by Sh.   Santhan   Kumar   and   signed   by   the Manager of the exporting firm.

27. That   the   export   goods   under   these   eleven shipping   bills   had   been   delivered   to   us   at CWC,   Royapuram   by   Sh.   Dilli   Babu   of Vadivudaiamman   Transport   Co.,   on 17.03.2001.

28. That   he   had   handed   over   the   export   bills, invoices   and   packing   list   and   other   related documents   to   Sh.   Krishnanand,   which   are Ex.PW30/B   (D­2),   Ex.PW30/E   (D­3), Ex.PW30/F   (D­4),   Ex.PW30/J   (D­5), Ex.PW30/L   (D­6),   Ex.PW30/M   (D­7), Ex.PW30/N   (D­8),   Ex.PW30/O   (D­9), Ex.PW30/P   (D­10),   Ex.PW30/Q   (D­11), Ex.PW30/R (D­12).

This witness has not been cross examined on behalf of the   accused   person   despite   an   opportunity   in   this regard.

Nodal Officers/ Witnesses from Telecom Department:

38. Capt. Rakesh  PW15   Capt.   Rakesh   Bakshi  has  deposed   on   the Bakshi (PW15)  following aspects:
­Witness from   That he left the Indian Army in the year 1978 Airtel relevant qua and was working in Airtel in February, 1999. the accused B.P.   That he has seen attested copy of application Verma (now  form no. 42011 presented by Sh. B. S. Pandey deceased) S/o   R.   L.   Pandey   R/o   C­113,   Shakti   Nagar, Extn.,   Delhi­6,   which   is   already  Ex.PW6/A and   the   said   application   is   for   allotment   of mobile   no.   from   Airtel   and   no.  9810139022 was alloted.
 That he has also seen the statement of account in   respect   of   the   above   said   number   from 22.11.1997 to 20.3.2001, which is Ex.PW15/A and   on   page   2   and   3   the   adjustments   with regard to the telephone bills are mentioned at the end of the statement. 

 That the total amount of  Rs.1,87,068.85  was payable   out   of   which   total   payment   of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 97 of 221 Rs.1,71,702.00 was made.

 That   he   has   seen   the   list   of   the   name   of persons to whom or who had called on mobile no. 9810139022 which list is Ex.PW15/B.  That   he   has   seen   the   details   of   the   various calls made by the said mobile number to other mobile   numbers   details   of   which   are Ex.PW15/C to Ex.PW15/G.   That   he   identifies   the   signatures   and handwriting   of   Sh.   R.   K.   Singh,   Security Officer  and that vide letter dated 12.4.2001, the above documents  were forwarded by Sh. R.   K.   Singh,   to   SP   ACB,   New   Delhi   which letter is Ex.PW15/H.  In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That the computer prints exhibited above were not   generated   by   him   and   has   voluntarily explained that these prints were generated by his immediate junior but he does not recollect if the said junior is a witness in this case or not.
39. Sh. Arvind  PW17 Arvind has deposed on the following aspects:
(PW17) ­Witness   That   from   2001   to   2003   he   worked   as from Sky Cell  Assistant   Manager,   Legal,   Sky   Cell Communication  Communication Ltd. Chennai.

 That   the   letter   dated   9.7.2001  Ex.PW17/A bears his signatures at point A and with this letter   he   had   forwarded   the   details   of incoming and outgoing calls of mobile phone no.   9840077187   which   belonged   to   Sh.   R. Selvam.

 That the call details on 55 pages enclosed with Ex.PW17/A  and   each   page   bears   his signatures and official seal of the company.  That  Ex.PW17/B  is   the   photocopy   of subscriber   agreement   dated   21.4.1999   and bears the original seal impression of Sky Cell Communications and also bears his signatures at point A.  That   receipt   no.   109990   dated   24.11.2002 marked as  PW17/C  is issued by the Sky Cell CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 98 of 221 Communications Ltd.

In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That he was Incharge of the legal operation and   not   the   technical   operation   of   Sky   Cell Communications.
40. Sh. Anil Javed  PW18 Anil Javed  is the Commercial Officer, MTNL (PW18) ­Witness  who has deposed on the following aspects:
from MTNL  1. That till 2001 he was working as PRO in Hauz Khas   Managar   Telephone   Nigam   Ltd.   and prior to that he was working as SDE, (MRC) MTNL, Bhikaji Cama Place, New Delhi, and land   line   telephone   no.  6166282  was   under Bhikaji Cama Place Telephone Exchange. 
2. That vide his letter dated 17.5.2001 which is Ex.PW18/A bearing his signatures at point A and   also   the   seal   of   his   office,   he   had forwarded to CBI the details, on the basis of record maintained in the office with regard to telephone no. 6166282. 
3. That with this letter he had enclosed annexure Ex.PW18/B  which   bears   his   signatures   at point A which is a computer generated record of the said telephone number.  
4. That  the  record shows  that  a  telephone  call was made from this telephone on 23.3.2001 to mobile no.  09840077187  which lasted for 93 seconds and was equal to 19 local calls.
5. That letter dated 4.1.2002 was written by Sh.

Shyam Sunder the then SDE (Record), MTNL Bhikaji Cama Place, New Delhi on which the witness   identifies   the   signatures   on   letter Ex.PW18/C at point A.  In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That he has not brought the original record on the basis of which the statement  Ex.PW18/B was prepared.  
 That he had not personally prepared the CD containing the original record of Ex.PW18/B. CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 99 of 221
41. Sh. I.P.S.  PW26 Sh. I.P.S. Chauhan is the S.D.O. (Telephones) Chauhan (PW26)  who has deposed on the following aspects:
­Official Witness  1. That in January 2002, he was working as SDO from MTNL  (Telephone)   and   posted   in   the   office   at Panchsheel Park, New Delhi.
2. That   vide   letter   dated   4.1.2002   he   had certified   that   telephone   no.   6256715   was working during March, 2001 in the name of the   under   Secretary   (GAR   Ministry   of Finance, Deptt. of Revenue), as per the history of telephone available in his office.
3. That   the   telephone   no.   6254955   was   also working during March, 2001  in the name of Sidharth   Verma,   4­C   HUDCO   Place, Khelgaon Marg, Andrewz Ganj, New Delhi, as per his record.
4. That   the   telephone   no.  62544073  was   also working during March, 2001 in the name of Abhinandita   Mudgal,   4­C   HUDCO   Place, Khelgaon Marg, Andrewz Ganj, New Delhi, as per MTNL record.
5. That   three   certificates   dated   4.1.2002   with regard to the above telephones were prepared by   Sh.   Devi   Singh,  Supervisor   (Record)   and the   witness   has   identified   the   signatures   of Devi   Singh   at   point   A   on   each   of   the   tree letters and the said letters also  Ex.PW26/A, PW26/B and Ex.PW26/C. This witness has not been cross examined on behalf of the accused persons despite an opportunity in this regard.
42. Sh. V.N. Sharda  PW27 Sh. V.N. Sharda is the Retired Sub­Divisional (PW27) ­Witness  Engineer, from MTNL who deposed on the following relevant qua the  aspects:
accused B.P.  1. That the MTNL Telephone No.  3012849  was Verma (now  working/ installed in the name of Ministry of deceased) Finance,   Room   No.156,   North   Block,   New Delhi during March, 2001. 
2. That   Certificate   dated   04.01.2002   regarding installation   of   this   telephone   is  Ex.PW27/A which bears his signature at Point­A and also countersigned by Divisional Engineer but he does  not remember name of DE and cannot CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 100 of 221 identify his signatures. 

The witness has not been cross­examined by the Ld. Counsel for the accused despite an opportunity in this regard. 

43. Sh. S. K. Tiwari  PW31   Sh.   S.K.   Tiwari  is   the   Deputy   Director (PW31) - Official  General, Department of Telecom who has proved that Witness  vide letter dated 24.4.2001 which is  Ex.PW31/A  he had   forwarded   the   STD   calls   details   made   from telephone   no.  3012849  during   the   period   from 16.3.2001 to 31.03.2001 to the CBI which call details are in three sheets which are collectively Ex.PW31/B. In   his   cross   examination   by   Ld.   Counsel   for   the accused,   the   witness   has   deposed   on   the   following aspects :

 That  Ex.PW31/B  is   a  computer   generated document   and   he   was   not   personally   in control of the computer which generated the said letter.
 That   he   did   not   personally   pull   out Ex.PW31/B  and   this   was   generated   a   long time ago but if he recall correctly Mr. K.K. Mishra must have pulled out it.
 That   on   examining  Ex.PW31/B  neither   Mr. Mishra   or   no   one   else   who   may   have   in control of the said computer had authenticated the said document.
44. Sh. R. K. Singh  PW34   Sh.   R.K.   Singh  is   the   Nodal   Officer   from (PW34) - Nodal  Bharti Airtel Ltd. who has  deposed on the following Officer from  aspects:
Bharti Airtel Ltd. 1. That on 12.4.2001 he was posted as Security Officer cum Nodal officer in Bharti Cellular Ltd.   and   on   that   day   vide   his   letter Ex.PW15/H,   he   had   forwarded   to   CBI   the information contained in the said letter which bears his signatures at point A.
2. That   the   list  Ex.PW15/B  is   containing   the names   of   the   persons   to   whom   or   who   had called on mobile no. 9810139022.
3. That   the   list   of   calls   made   from   mobile   no.

9810139022   (D­28)   and   received   on   this mobile   from   2.11.2000   to   18.2.2001   is Ex.PW15/C  and   each   page   contains   his initials and seal of the Bharti Cellular Ltd.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 101 of 221

4. That   the   list   of   calls   made   from   mobile   no. 9810139022   (D­28)   and   received   on   this mobile   from   1.2.2001   to   30.3.2001   is Ex.PW15/D  and   each   page   contains   his initials and seal of Bharti Cellular Ltd.

5. That document Ex.PW15/E (D29) is the list of calls made from mobile no. 9810139022 and received on this mobile. Each page contains his initials and seal of the Bharti Cellular Ltd.

6. That   the   list   of   calls   made   from   mobile   no. 9810154454 and received on this mobile from 21.3.2001   to   25.3.2001   is  Ex.PW15/F  and each page contains his initials and seal of the Bharti Cellular Ltd. (D­29)

7. That   the   list   of   calls   made   and   received   on mobile   no.   9810161358   from   1.3.2001   to 31.3.2001   (D­30)   is  Ex.PW15/G  and   each page   contains   his   initials   and   seal   of   the Bharti Cellular Ltd.

In his cross examination by the Ld. Counsels for the accused,   the   witness   has   deposed   on   the   following aspects :

 That   he   has   no   personal   knowledge   of   the contents of Ex.PW15/B.  That   Call   Data   Records   of   Bharti   Cellular numbers are maintained in the IT department of the company.
 That   he   has   no   personal   knowledge   of   the CDRs details of which are mentioned in his statement  given   above   and   referred   to   in Ex.PW15/C  to  PW15/G  but he has taken out the   printouts   of   the   call   details   from   the computer.
45. Sh. H.S. Bawa  PW44   Sh.   H.S.   Bawa  is   the   Retired   Sr.   Accounts (PW44) ­ Witness  Officer   from  MTNL  who   has   deposed   that   on Hostile qua the  22.05.2001 he was posted as Senior Accounts Officer accused K. Vijay  in   MTNL,   Karol   Bagh   but  he   does   not   remember Pratap (now  whether he had joined the investigations with CBI or deceased) not.

Since   the   witness   was   resiling   from   his   previous statement,   therefore,   he   was   cross­examined   by   the Ld. Spl. PP for CBI wherein the witness has deposed as under:

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 102 of 221
1. That the seizure memo  Ex.PW44/A  bears his signatures at point A, however, the words "in my presence" written above his signatures do not appear to be in his handwriting.
2. That the words "H.S. Bawa, Senior A.O., TR­ II,   MTNL   K/Bagh,   New   Delhi   -   110005"
written   below   his   signatures   are   in   his handwriting.
3. The does not remember as to on whose asking he has made the signatures.
4. That he does not remember whether Sh. A.P. Singh, Addl. SP, CBI, ACB, Delhi had seized mobile No. 9840077187 from Sh. Vijay Pratap and also whether the person from whom the said mobile was seized had signed the seizure memo Ex.PW44/A.
5. That  he  does  not  remember   whether   he  had signed   on  Ex.PW44/A  and   also   whether   he had   read   over   the   seizure   memo   before signing the same.  
It has been  observed by the Court that the witness appeared to be suffering from selective amnesia as he   remembered   other   facts   and   events   but   not connected with the case.  However, after recollecting the witness deposed as under:
6. That in the year 2001 or near about, he had gone to CBI office in CGO complex to deliver certain   documents   from   MTNL   office   and when he was sitting with an officer of CBI in that   connection   a   person   whom   he   cannot name or identify, called him to another room and asked the CBI official sitting there to take his   signatures   as   a   witness   after   which   his signatures  were obtained on a paper but he cannot say whether it was about the seizure of some mobile from any person or not.
46. Sh. Jasjeet  PW45   Sh.   Jasjeet   Bhandari  was   working   as Bhandari (PW45)  Executive Trainee with Bharti Cellular Ltd. Who has ­Witness relevant  deposed in the following aspects: qua the B.S.  1. That he had worked as Executive Trainee with Pandey  M/s. Bharti Cellular Ltd, from 1997 to 1998.
2. That Customer Agreement Form bearing No. 42011 was submitted by one Mr. S.B. Pandey CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 103 of 221 for Airtel connection on 27.10.1997 pursuant to   which   Sh.   Pandey   was   given   Airtel connection no. 9810139022.
3. That   the   amount   of   Rs.5,260/­   was   paid   by cheque No. 176948 which is mentioned in the application   form  Ex.PW6/A  bearing   the signatures of Manager (Corporate, Sales) Sh. Lalit Mathur at point C who had sanctioned the connection in the name of Sh. B.S. Pandey.
4. That  the   statement   of  account   of  mobile   no. 9810139021  is  Ex.PW15/A  which   is   a computerized   copy   bearing   the   seal   and initials of the official of Bharti Cellular Ltd. 
This witness has not been cross­examined by the Ld. Counsel for the accused despite an opportunity in this regard.
47. Sh. Shyam Sunder PW55   Shyam   Sunder  is   the   Assistant   General (PW55) - Official  Manager, MTNL who has  deposed on the following Witness from  aspects:
MTNL 1. That   he   remained   posted   as   Sub   Divisional Engineer   (Record),   Bikaji   Cama   Place,   GM (South­I)   Mahanagar   Telephone   Nigam   Ltd, New Delhi from April 1996 to 2008.
2. That he has seen document D­33 marked as Ex.PW18/C  which   bears   his   signatures   at point A.
3. That   vide   letter  Ex.PW18/C   (D­33)  he   had informed   the   CBI   that  telephone   No. 61662802  was   working   from   01.04.1996   to 07.06.2008 for Sh. Rohit Jain at H­8, Green Park Extn, 2nd Floor.
4. That this letter was written by him to CBI on the basis of the record history maintained in the record section of Bikaji Cama Place, GM (South­I) of MTNL, New Delhi.

This witness has not been cross examined by the Ld. Counsels   for   the   accused   despite   an  opportunity   in this regard.

Public witnesses:

48. Vidya Shanker  PW6 Vidya Shanker Pandey is a Broker in the Share Pandey (PW6)  Market who has deposed on the following aspects:
­Witness relevant  CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 104 of 221 qua the accused  1. That   he   knew   Sh.   B.P.   Verma   through   one B.P. Verma (now  Chendi Ram, who was in business. deceased) 2. That   Sh.   B.P.   Verma   was   an   officer   in Customs House, Calcutta and he used used to visit   B.P.   Verma   with   Chendi   Ram   and became   quite   close   to   him   (B.P.   Verma)   as also Sh. B.P. Verma is from Eastern UP, to which place he (witness) belong. 
3. That about 12 years back, he (witness) shifted to Delhi and started residing in Shakti Nagar Extension as a tenant in the house of late Shri M.M. Khosla at a monthly rent of Rs.5,000/­.
4. That   he   used   to   sell   material   i.e.   tailoring material at Sadar Bazar. 
5. That after he came to Delhi, Sh. B.P. Verma also came to Delhi after about 4­5 years, but he does not remember the exact date and year.
6. That   Mr.   Verma   had   come   to   Delhi   as Chairman,   Customs   and   thereafter,   he   had once met Sh. Verma at his house. 
7. That   he   had   purchased   a   SIM   card   in   his name on the asking of Sh. Verma in 
8. That he had deposited Rs.4000/­ or Rs.5000/­ for this SIM card but he does not remember, when this money was deposited. 
9. That at first, he had paid the money from his pocket and thereafter Sh. Verma had paid him Rs.4,000/­   for   obtaining   SIM   card,   he   had filed   an   application   to   the   Airtel   Company, certified copy of which is Ex.PW6/A, bearing his signatures at point A. 
10. That he does not remember the number of that SIM card, but the last digits were "22". 
11. That this SIM card was given by him to Sh. B.P. Verma for his use.
12. That   he   (Mr.   Verma)   had   a   mobile   phone/ instrument and SIM card was used by him in that instrument. 
13. That thereafter, the rent in respect of the SIM card used to be paid by Sh. Verma.  
14. That no other SIM card was obtained by Sh. Verma in his (witnee's) name. 
15. That his house search was made by CBI but he does not remember the date.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 105 of 221
16. That at the time of house search, he was not present in the house.
17. That the landlady Smt. Raj Rani Khosla was present at the time of house search. 
18. That receipt Mark PW6/X is the receipt of the SIM card, which the CBI had taken from the house search. 
19. That the amount mentioned in the receipt, was paid  by  him  and  then  Mr. Verma  paid it  to him. 
20. That he identified the letter  Ex.PW6/B in file Mark   (D­65)   (in   D­65)   which   is   in   the handwriting and signatures of Sh. B.P. Verma which letter was also recovered by CBI from the house search.
21. That he identified the signatures of Smt. Raj Rani   Khosla   on   search   cum   seizure   memo Ex.PW6/C at point A on all the four pages. 
22. That Mr. B.P. Verma has now expired.

This witness has not been cross­examined by the Ld. Counsels for the accused.

49. Sh. Pratap Singh  PW20 Sh. Pratap Singh  was  the Private Secretary (PW20) ­Witness  and   Personal   Assistant   to   the   Chief   Minister, relevant qua the  Haryana who has deposed on the following aspects:

accused Siddharth  Verma and Rajeev  1. That in April 2001 he used to reside in Sector Sharma  ­16, Faridabad, Haryana and was PS and PA to the Chief Minister, Haryana for three and a half to four years.
2. That he knew one Sh. Rohit Jain whom he met through   his   friend   Naresh   Rathi,   Advocate residing at Faridabad. 
3. That when he met Rohit Jain, he was in to the business   of   Health   Medicare   which   he   was doing at Delhi.
4. That   once   he   had   gone   to   the   Green   Park office of Rohit along with Naresh Rathi and he had once met Sidharth Verma along with them (correctly identified by the witness).
5. That Rohit had told him that Sidharth Verma was   working   with   him   in   his   business, however,   he   does   not   remember   if   they   had talked of any problem with their partners.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 106 of 221
6. That he has no knowledge if Rohit Jain had a guest house at Green Park.
7. That   once   he   had   gone   to   AIIMS   to   see   a person and from there he went to the office of Rohit   Jain   in   Green   Park   where   he   found Siddarth Verma present there and after some time Rajiv Sharma (correctly identified by the witness) also came there.
8. That at that time Rohit Jain was not there and he asked Rajiv and Sidharth about Rohit on which Sidharth asked him to sit and that he would tell him about Rohit.
9. That   he   sat   there   for   about   2/4   minutes   as Rohit Jain was not there and he told them that he was in hurry and was to go towards Gole Dak Khana side on which Rajiv Sharma told him that he would drop him where he wanted to go but he declined. 
10. That   it   was   in   the  last   week   of  March   and time was between 9 or 9:30 PM and at that time he was not knowing that Sidharth was the son of B. P. Verma the then Chairman Central Board of Excise and Customs. 

In   his   cross   examination   by   the   Ld.   Counsels   for accused   persons,   the   witness   has   deposed   on   the following aspects:

 That   there   was   no   special   conversation   of him   between   accused   Sidharth   and   Rajiv Sharma   when   he   met   them   at   Green   Park office. 
 That he does not recollect any conversation between Sidharth Verma and Rajiv Sharma taken place at that time.
 That no paper / file / packet was handed over by   accused   Rajiv   Sharma   to   the   accused Sidharth Verma in his presence at that time.

50. Sh. Kishore  PW25  Sh.  Kishore  Chand  Pandey  has   deposed  on Chand Pandey  the following aspects:

(PW25) - Witness  1. That in the year 2000­01 his brother Deepak hostile qua the  came   to   Delhi   and   was   working   in   a   guest accused Siddharth  house as a cook.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 107 of 221 Verma and Rajeev  2. That he had come to meet Deepak and lived Sharma along with him in the guest house for about a week after which Deepak went to his village and before leaving, he had placed him in his place   in   the  guest   house   whose   owner   was Sidharth Verma  (accused correctly identified by witness).

3. That  he does not know as to on which date Sidharth Verma had come to the guest house and what he had done there. 

4. That no one else had come to meet Sidharth in his presence and that Sidharth stayed in the guest house for about 2/3 hours but he does   not   remember   if   during   this   period anyone had come to meet him.

Since the witness was suppressing the truth, he was cross­examined by the Ld. Spl. PP for CBI wherein the witness has deposed on the following aspects:

5. That CBI had perhaps recorded his statement in  the case and admits  that he had told  the CBI in his statement that he and his brother stayed in the guest house till 22nd March.

6. That he does not remember if he had told the CBI that his brother had gone to the village on 23rd  March   to   appear   in   class   10th  papers. However, when confronted with portion A to A in   statement  Ex.PW25/A  the   said   fact   was found so recorded.

7. That he does not remember if he had stated to CBI that on 23rd  March when he was put on work, Sidharth had come in the evening and made   telephone   calls   etc.     However,   when confronted  with  portion  B to  B  in  statement Ex.PW25/A  the   said   fact   was   found   so recorded.

8. That he does not remember if he had stated to CBI that at 9:00 in the night Rajiv also came and as he had heard his name from hi brother he opened the gate on his telling his name. However, when confronted with portion C to C in statement  Ex.PW25/A the said fact was found so recorded.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 108 of 221

9. That he had not stated to the CBI that Rajiv straightaway   reached   the   balcony   and   sat there for about one / hone and a half hour and thereafter left. However, when confronted with portion D to D in statement  Ex.PW25/A the said fact was found so recorded.

10. That he had not stated to CBI that on that day in the evening before the arrival of Rjaiv one   another   person   had   come   to   meet Sidharth and another person had come after Rjaiv   left   the   place   and   that   Sidharth   and antoher person had come after Rajiv left the place and that Sidharth had gone with that person   in   the   night.  However,   when confronted  with  portion  E to  E  in  statement Ex.PW25/A  the   said   fact   was   found   so recorded.

51. Sh. R. Selvam  PW47 Sh. R. Selvam  has deposed on the following (PW47) ­Witness  aspects:

relevant qua the  1. That originally he belong to Chennai and in accused K. Vijay  the year 2000­2001 he had a contract work for Pratap (now  M/s. Ashok Leyland.
deceased) 2. That   he   used   to   supply   components   to   them and the company was of his brother.
3. That he knew accused K. Vijay Pratap and for about three years they have been friends.
4. That  there   was   a  wine  shop  opposite  to   the residence of Sh. Vijay Pratap in Chennai and he used to meet Sh. Vijay Pratap at that wine shop.
5. That   he   is   not   aware   what   K.   Vijay   Pratap used to do in 2000­2001.
6. That he had a mobile phone during that period but he does not recollect the number or  the company.
7. That initially he used to make payment for the mobile   phone   but   then   he   gave   the   mobile phone   to   K.   Vijay   Pratap   and   he   gave   his mobile   phone   to   K.   Vijay   Pratap   since   he (Vijay   Pratap)   had   no   land   line   phone connection at his residence.
8. That thereafter the mobile phone was used by K. Vijay Pratap and he used to pay the rent for that.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 109 of 221
9. That he is not known to any Suresh Kesavan a friend of K. Vijay Pratap.

Since   the   witness   was   resiling   from   his   previous statement, the witness was cross­examined by the Ld. Spl. PP for CBI wherein the witness has deposed as under:

1. That he was called by the CBI but he does not remember whether his statement was recorded or not.
2. That   he   cannot   admit   or   deny   whether   his statement   was   recorded   by   CBI   on 22.05.2001.
3. That  he  does  not  remember   whether   he  had stated   to   CBI   that   Vijay   Pratap   had   been doing TV serials.  However, when confronted with portion A to A of statement  Ex.PW47/A the said fact was found so recorded.
4. That it is possible that the mobile connection which he was having was of Sky Cell company but he does not remember whether number of that mobile phone was 9840077187.

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   admitted   that   he   cannot read, write, speak and understand Hindi and English and he is not aware of the contents of the statement which may have been recorded by the Investigating Officer nor does he remember whether the statement was read over to him in Tamil or not.

It   has   been   specifically   observed   by   the   Ld. Predecessor of this Court that it was not written in the statement  Ex.PW47/A  that   the   statement   was   read over and explained to the witness in Tamil.  

52. Sh. Suresh  PW49 Sh. Suresh Kesavan is the friend of accused K. Kesavan (PW49)  Vijay   Pratap   who   has   deposed   on   the   following ­Witness relevant  aspects:

qua the accused  1. That he knew K. Vijay Pratap and they both B.P. Verma and K. studied together in the school. Vijay Pratap (both 2. That Adayar Park Hotel is located in Adayar deceased) but he is not sure whether there is M/s. Vigna Transport   at   Chamiers   Road,   near   Adayar Park Hotel.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 110 of 221
3. That  he  does  not  remember   whether   he  had met   Sh.   K.   Vijay   Pratap   at   that   transport company   but   he   had   met   him   several   times being a friend,
4. That he is not sure whether he had met G.D. Ramesh   Proprietor   of   Vigna   Transport Company.
5. That he does not have any friend by the name of G.D. Ramesh though G.D. Ramesh and K. Vijay Pratap may be friends.
6. That   he   and   Vijay   Pratap   may   have   met   in 2000 & 2001.
7. That he is not aware what Vijay Pratap was doing during that period but he used to tell him that he was doing TV Serials.
8. That K. Vijay Pratap never told him about his relations   with   B.P.   Verma   of   Customs department.
9. That Mrs. Prema Ashok is his (witness's) sister who used to reside in Bangalore.
10. That   once   he   had   gone   to   see   his   sister   at Bangalore where he met Viay Pratap and they had drinks together.
11. That he is not sure if while in Bangalore he along with Vijay Pratap went to Hotel Atrya and met Sh. B.P. Verma.
12. That he does not recollect that Vijay Pratap had introduced him to Sh. Verma.
13. That after being returned from Bangalore, K. Vijay Pratap never told him about his being in touch with Sh. Verma.
14. That he knew Sh. Shiv Kumar who is engaged in the taxi business by the name of M/s. Yellow Cabs Pvt. Ltd. in Chennai.
15. That Shiv Kumar was his friend and they used to drink and dine together.
16. That he is not known to any Sharvan Kumar nor can he identify him.

Since   the   witness   was   resiling   from   his   previous statement,   the   Ld.   Spl.   PP   for   CBI   has   cross­ examined   the   witness   wherein   the   witness   has deposed as under:

1. That he was questioned by CBI and they have taken   his   statements   on   01.04.2001   and CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 111 of 221 05.04.2001.
2. That   he   is   not   sure   whether   he   had   stated before the CBI that about four years back, he met K. Vijay Pratap in the office of M/s. Vigna Transport whose proprietor Sh. G.D. Ramesh was   his   friend.     When   confronted   with   his statement Ex.PW49/A the said fact was found so recorded at portion A to A.
3. That   he   is   not   sure   whether   he   had   stated before the CBI that about a year back, Vijay Pratap told him that he has got contacts with many big officers of customs including Sh.

B.P.   Verma.  When   confronted   with   his statement Ex.PW49/A the said fact was found so recorded at portion C to C. 

4. That  he does  not  recollect if  he had stated before   the   CBI   that   he   was   going   to Bangalore to see his sister Mrs. Prema Ashok and when he talked to Vijay Pratap about the same,   he   also   expressed   desire   to   go Bangalore   on   which   they   both   went   to Bangalore   and   during   their   journey   Vijay Pratap told him that he wanted to meet Sh. B.P. Verma who was  also at Bangalore on some official visit. When confronted with his statement Ex.PW49/A the said fact was found so recorded at portion E to E. 

5. That  he does  not  recollect if  he had stated before   the   CBI   that   in   Bangalore   Vijay Pratap   took   him   to   hotel   Atrya   and introduced   him   to   Sh.   Verma   who   was staying   in   the   said   hotel   at   that   time   and thereafter Vijay Pratap remained in regular touch with Sh. Verma. When confronted with his   statement  Ex.PW49/A  the   said   fact   was found so recorded at portion F to F.

6. That he did not state in his statement to CBI that   he   used   to   see   Sharvan   Kumar   in   the office of Yellow Cabs Pvt. Ltd. when he used to go to meet Shiv Kumar. When confronted with   his   statement  Ex.PW49/A  the   said   fact was found so recorded at portion H to H.  CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 112 of 221

7. That he is not sure if he had stated before the CBI that he had spoken to Shiv Kumar in the evening   of   09.03.2001   at   5:00   PM   from   his mobile no. 9841041669 on his (Shiv Kumar's) mobile   9841018881   who   told   him   that   his partner   Sarvar   Kumar   was   facing   some customs   related   problem.   When   confronted with   his   statement  Ex.PW49/A  the   said   fact was found so recorded at portion J to J.

8. That Shiv Kumar had mobile no. 9841018881 but he is not sure whether this talk had taken place   while   he   (Shiv   Kumar)   was   in   CWC/ Royapuram.   When   confronted   with   his statement Ex.PW49/A the said fact was found so recorded at portion K to K.

9. That   he   is   not   sure   whether   he   had   stated before the CBI that on 20.03.2001 he called up   Shiv   Kumar   when   he   told   him   that   SIIV Custom House Chennai was asking him (Shiv Kumar) to come to custom office and he (Shiv Kumar)   also   requested   him   to   talk   to   Vijay Pratap so that he could put a word to customs commissioner to sort out the problem. When confronted with his statement Ex.PW49/A the said fact was found so recorded at portion L to L.

10. That   he   is   not   sure   whether   he   had   stated before the CBI that thereafter he contacted Sh.   Vijay   Pratap   over   phone   and   informed him about the problem on which  they both went the Customs Office at 33, Rajaji Salai and   met   the   Commissioner   Sh.   M.V.S. Prasad.  When   confronted   with   his   statement Ex.PW49/A  the   said   fact   was   found   so recorded at portion M to M.

11. That   he   is   not   sure   whether   he   had   stated before   the   CBI   that   Vijay   Pratap   told   the commissioner   about   the   problem   on   which Sh. Prasad told that there was no reason to get scared if nothing illegal has been  done after which they left the custom office. When confronted with his statement Ex.PW49/A the said fact was found so recorded at portion N to N.   CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 113 of 221

12. That Vijay Pratap must have told Shiv Kumar on telephone at about 11:30 AM that they had already met the Commissioner and it might be correct  that  in  the  evening  of  20.03.2001 at about 5:30 PM he spoke to Shiv Kumar over phone to enquire from him as to whether he had met the customs authorities on which Shiv Kumar replied in negative as he was scared and asked him to follow him to hotel Heritage at Egmore. 

13. That probably at hotel Heritage Shiv Kumar told   Sharvan   Kumar   that   he   (witness)   and Vijay   Pratap   had   met   the   commissioner   on which   Shiv   Kumar   asked   him   to   call   Vijay Pratap   on   mobile   No.  9840077187  from   his mobile phone no.  9841041669  at about 8:30 PM and asked him to come to Hotel Heritage.

14. That after few minutes Vijay Pratap reached hotel Heritage after which Vijay Pratap, Shiv Kumar and Sharvan Kumar talked about the problem whereas he (witness) kept sitting in the lawn.

15. That   he   is   not   sure   if   after   sometime   Sh. Krishnanand   clearing   and   forwarding   agent also came there.   However, when confronted with   his   statement  Ex.PW49/A  the   said   fact was found so recorded at portion O to O.  

16. That he is not sure if he had stated before the CBI that Krishnanand might had taken part in the   discussion   with   Vijay   Pratap,   Sharvan Kumar   and   Shiv   Kumar   after   which   he (witness) also joined them in the discussion. However, when confronted with his statement Ex.PW49/A  the   said   facts   were   found   so recorded at portions P to P and Q to Q.

17. That he cannot recollect if Krishnanand had said   that   the   export   consignment   of   Sh. Sharvan   Kumar   had   been   brought   to   CWC, Royapuram for making Shipment to Jamaica, the customs SIIB Unit had become suspicious and thereafter they checked the consignment and   found   the   goods   to   be   nor   as   per   the declaration given in the invoices and shipping bills and the goods have been seized by the customs. When confronted with his statement CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 114 of 221 Ex.PW49/A  the   said   fact   was   found   so recorded at portion R to R.

18.   That he is not whether he had stated before the CBI that Sharvan Kumar requested Vijay Pratap to do needful by contacting his sources in customs department at Delhi and whatever amount was to be spent, he would take care and all this should have been done before Sh. Kiran   Kumar   returns   to   Chennai.     When confronted with his statement Ex.PW49/A the said fact was found so recorded at portion S to S.

19. That he is not sure whether Sh. Vijay Pratap rang him up at about 6:00 PM on 21.03.2001 and asked that a fax be sent to him giving the list of the above export case and informed him that he was staying in room no. 826 in Hotel Le­Medidian   and   also   gave   his   fax   number. When   confronted   with   his   statement Ex.PW49/A  the   said   fact   was   found   so recorded at portion V to V. 

20. That   he   is   not   sure   whether   he   had   then contacted Shiv Kumar over his mobile phone at   about   8:00   PM   and   gave   him   the   room number, fax number and hotel name of Vijay Pratap   for   passing   on   the   same   to   Sharvan Kumar   since   he   (Vijay   Pratap)   could   not reach   Sharvan.   When   confronted   with   his statement Ex.PW49/A the said fact was found so recorded at portion W to W. 

21. That he is not sure if he had stated before the CBI that thereafter he rang up Shiv Kumar 5/6 times to inquire if he had been able to convey   the   same   to   Sharvan  since   Vijay Pratap had been calling from Delhi to enquire about   the   same   and   whether   on   22.03.2001 Vijay Pratap telephoned him from his Delhi at about   2O'clock   informing   him   that   he   had already   met   Sh.   B.P.   Verma   to   sort   out Sharvan's  problem  and  also that  a deal  has been struck for Rs.35 lacs out of which Rs.10 lacs was to be paid initially to Vijay Pratap immediately.   When   confronted   with   his statement Ex.PW49/A the said fact was found CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 115 of 221 so recorded at portion X to X.

22. That he does not remember if Vijay Pratap had told him that he had talked to Sharvan Kumar and Shiv Kumar in this regard and Sharvan had agreed to send him the advance amount of Rs. 10 lacs on that day itself but he had received the said amount and wanted to know from him (witness) as to what happened. When   confronted   with   his   statement Ex.PW49/A  the   said   fact   was   found   so recorded at portion Y to Y.

23. That   he   does   not   remember   if   he   (witness) tried to contact Sharvan Kumar but could nto get through after which he went to the office of M/s. Yellow Cabs Pvt. Ltd. and informed Shiv Kumar   about   Vijay   Pratap   on   which   Shiv Kumar told that Sharvan Kumar was in SIIB customs and he had not been able to contact Sharvan   Kumar   in   this   regard.   When confronted with his statement Ex.PW49/A the said fact was found so recorded at portion Z to Z.

24. That he though that it had happened that while he was  with Shiv Kumar in his  office, Vijay Kumar   spoke   to   him   over   telephone   from Delhi and talked to Shiv Kumar after which Shiv   Kumar   explained   that   Sharvan   Kumar alone would be in a position to do the needful and asked Vijay Pratap to wait for the amount but in vain.

25. That he is not sure if he had stated before the CBI   that   on   23.03.2001   also   Vijay   Ppratap telephoned   him   from   Delhi   several   times (between   11:30   AM   to   11:00   PM)   and informed him that he was still waiting for the amount and wanted him (witness) to contact both   Shiv   Kumar   and   Sharvan   Kumar   on which he tried to contact them but could not get   through.     When   confronted   with   his statement Ex.PW49/A the said fact was found so recorded at portion Z1 to Z1.

26. That he is not sure if he had stated before the CBI that Vijay Kumar had talked to him in the night of 23.03.2001 at about 11:00 PM from Delhi and informed that he had not received CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 116 of 221 the   amount   as   yet   and   he   was   returning   to Chennai next day. When confronted with his statement Ex.PW49/A the said fact was found so recorded at portion Z2 to Z2.

27. That on  24.03.2001  morning he rang up Shiv Kumar on his mobile phone and informed that Vijay Kumar was returning on that day but he does not remember the exact date.

28. That he is not sure if he had stated before the CBI that on 25.03.2001 he met Vijay Pratap at   Hotel   Woodsland   where   Shiv   Kumar, Sharvan Kumar, Krishnanand and two other friends came there and Sharvan Kumar told Vijay Pratap that he could not arrange for the amount as he remained struck with the customs   authorities   and   further   told   Vijay Pratap to continue his efforts, on which Vijay Pratap   told   that   being   fed   up   he   was   not interested and thereafter Vijay Pratap left for Banglore   and   he   (witness)   met   him   (Vijay Pratap   after   few   days   in   the   CBI   Office, Chennai   in   the   night   of   02.04.2001.  When confronted with his statement Ex.PW49/A the said fact was found so recorded at portion Z3 to Z3.

29. That he may or may not have met such person called Sharvan Kumar and it may correct that a close friend of Shiv Kumar may have been involved in connection with export of certain articles.

30. That it might be that K. Vijay Pratap may help some   friend   of   Shiv   Kumar   in   his   custom related   matter   and   Vijay   Kumar   might   have spoken to him about the involvement of friend of Shiv Kumar in custom related matter and possibly Vijay Pratap might have tried to help him.

31. That he is not sure whether Vijay Pratap had acquaintances  with the high rank officers  in customs department.

 

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 117 of 221  That in his examination in chief wherever he has used the expressions "I am not sure" and "it might be"means that he is not aware  or remember about those particular facts.  That   in   so   far   as   the   friends   and acquaintances of Vijay Pratap are concerned, he is not aware about their particulars and details he (Vijay Pratap) has many friends.    That he is not aware about the contents of the statements   which   had   been   recorded   by   the Investigating Officer.
 That the statement under section 161 Cr.P.C. recorded   by   the   investigating   officer   was never typed in his presence.  
 That   he   had   not   signed   any   document   or statement in the CBI office.
53. Sh. Shiv Kumar   PW51 Sh. Shiv Kumar  was one of the Directors of (PW51) ­Witness  M/s. Yellow Cabs and has  deposed on the following relevant qua the  aspects:
accused C.  1. That   from   the   year   2004   onwards,   he   was Sharvan Kumar -  dealing in used cars including indigenous and Not supported the  imported cars and was one of the directors of allegations against M/s Yellow Cabs which was conceptualized by C. Sharvan Kumar him having its office in T­Nagar, Chennai.
2. That   the   said   company   started   in   the   year 2001   and   there   were   four   directors   of   the company   i.e.   Shiv   Kumar   (witness   himself), Mr.   Kannan,   Mr.   P.M.   Shahji   and   Mr. Sharvan   and   there   was   one   more   person whose name he does not recollect.
3. That   Mr.   Sharvan   Kumar   was   a   garments exporter   and   the   name   of   his   company   was M/s   Champa   Exports   whereas   Mr.   Kannan was   into   hotel   business   but   he   does   not remember   the   name   of   his   hotel   but   it   was located in Salem.
4. That   the   other   director   was   Mr.   Mahesh however,   he   is   not   aware   as   to   in   what business he was engaged in.
5. That he wanted some investors for M/s Yellow Cabs which was a call taxi service and that he how the other Directors joined him.
6. That he met Sharvan Kumar in the early 2000 and   Sharvan   brought   to   him   the   other   two CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 118 of 221 directors   namely   Mr.   Kannan   and   Mr. Mahesh.
7. That the Yellow Cab was having office in the premises of Sharvan Kumar which was taken on rent by the company.
8. That he does not know of the company Sripal Garments but there were few companies which were   running   from   the   building   where   M/s Champa Exports was located.
9. That in the early 2001 M/s Champa Exports was raided by SIB customs in the presence of some local watchman.
10. That he was not a part of that search but he knew it because he was a tenant in the same premises.  
11. That   he   does   not   recollect   if   he   had   a meeting with Sharvan Kumar in the office of Yellow Cabs to finalize the marketing tours for advertisement. He voluntarily states that their meetings were quite frequent being directors of Yellow Cabs.
12. That sometime in the year 2001 after they had taken lunch, Sharvan Kumar had asked him to accompany   him   as   one   of   his   friend   was   in problem   and   thereafter   they   had   gone   to container yard or may be a custom yard which was located somewhere in North Madras.
13. That   Royapuram   bridge   is   also   located   in North Madras.
14. That they waited for sometime and after 5 to 10   minutes,   Sharvan   Kumar   said   'let   us   go back'   and   they   went   back   to   the   office   of Yellow Cabs.
15. That Sharvan Kumar had told him the name of person whom he wanted to meet on that day but he does not recollect now.
16. That during the time they were waiting at the custom's office, several persons enquired as to whether they were waiting for someone.
17. That   S.   Krishnanandh   who   was   a   clearing agent in Chennai was also running a company but its name he does not know. 
18. That   he   does   not   recollect   to   have   met personally any officer of SIIB Customs but he had given his visiting cards to many persons.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 119 of 221 Since   the   witness   was   resiling   from   his   previous statement, hence he was  cross­examined by the Ld. Spl. PP for CBI wherein the witness has deposed as under:

 That he cannot admit or deny if his statement was recorded by the CBI.
 That   it   may   be   when   they   reached   custom's place,   in   Royapuram,   North   Madras,   they were waiting for one Sh. Murthy as Sharvan Kumar told him (confronted with portion A to A   of   statement   recorded   under   Section   161 Cr.PC   which   is  Ex.PW51/A,   where   it   is   so recorded).
 That he does not recollect that at that time a person   had   come   and   had   asked   to accompany   him   the   godown   of   the   CWC, Royapuram and he may have stated to sin his statement to CBI.
 The   witness   has   correctly   identified   the accused Sharvan Kumar in the court.  That   he   does   not   remember   that   he   also walked   along   with   the   said   person   and Sharvan   Kumar   was   attending   to   a   phone call and that Sharvan Kumar was also asked by that person to join them and he may have told it in his statement to CBI, but he does not remember it in detail now.
 That when they entered the CWC Warehouse, the   man   who   came   with   them   introduced himself as an officer of SIIB Customs.  That he does not recollect but it may be that customs officer showed them certain cartons stagged   there   and   asked   them   whether   the same belonged to them  That he introduced himself after showing his visiting  card of  Yellow  Cabs   India Pvt.  Ltd. and told him that he had come with Sharvan Kumar who was the Director.
 That   he   heard   Sharvan   Kumar   telling   the officer that he had come on getting a call from one Murthy regarding the above consignment. (confronted with portion B to B of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 120 of 221  That he had not told the CBI that he came to know   later   on   that   the   said   SIIB   Customs Officer was Sukhinder and the said Sukhinder asked   both   of   them   to   wait   there   for   Sh. Murthy   (confronted   with   portion   C   to   C   of statement recorded under Section 161 Cr.PC which is Ex.PW51/A, where it is so recorded).  That he had told the CBI that he had asked for telephone number of Sh. Murthy but he does not remember whether  Sharvan Kumar gave telephone number to him. 
 That   he   may   have   stated   to   the   CBI   that Sharvan Kumar gave two telephone numbers, he does not remember.
 That he may have told the CBI that he tried to dial   this   number,   as   requested   by   Sh. Sukhinder, but he does not remember.  That they may have waited there for about one hour but no person by name of Murthy came there.
 That the customs officer may have told that they (witness) were in a serious problem and therefore,   they   should   wait.     He   has voluntarily   stated   that   he   did   not   tell   him (witness)   and   that   he   does   not   remember whether he told it to Sharvan Kumar or not.  That   at   some   point   of   time   that   officer   had asked   them   to   wait   outside   but   they   waited outside for some time and then left the place in their car but after some time about 25 minutes later, he got a call on his mobile from some officer   of   customs   who   asked   about   their location.
 That one more call may have received by him but   he   does   not   remember   the   time   and   the caller   introduced   himself   as   Joint Commissioner   Customs   and  asked   him   if   he could come to his office next day along with Sharvan Kumar.
 That  he   asked   Sharvan   Kumar,  if   there  was some problem,  but  Sharvan  said  that  it  was not his problem.
 That   he   did   not   specifically   tell   Suresh Kesavan that his partner Sharvan Kumar was CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 121 of 221 facing some customs related problem.  That he does not recollect to have stated to CBI   that   at   about   5   PM   on   19.3.2001,   he telephoned   Suresh   Kumar   from   his   mobile phone no.  9841018881  and told him that his parter   Sharvan   was   facing   some   customs related problem. (confronted with portion D to D   of   statement   recorded   under   Section   161 Cr.PC   which   is  Ex.PW51/A,   where   it   is   so recorded). 
 That   on   20.3.2001,   (again   said   he   does   not recollect the date), Suresh Kesavan called him up   and   he   told   him   that   SIIB   Joint Commissioner   Customs   was   asking   him   to seem them at the customs office on which he told Kesavan that he was worried as to why they were calling him (witness).  That he did not tell Suresh Kesavan that he should   talk   to   Vijay   Pratap   and   voluntarily explained   that   he   even   does   not   know   any Vijay Pratap.
 That he did not tell to CBI that he requested Sh.   Suresh   Kesavan   that   he   should   talk   to Vijay Pratap so that he could put in a word to the   customs   commissioner   to   sort   out   the problem. (confronted with portion E to E of statement recorded under Section 161 Cr.PC which is Ex.PW51/A, where it is so recorded).  That he had not stated before the CBI that Suresh Kesvan told him that he would speak to   Vijay   Pratap  to   do   the   needful  and   that Vijay Pratap telephoned him from is mobile phone at about 11.30 am and told him that he and Suresh Kesvan had already met the commissioner and he advised him to got o the customs   office   to   meet   the   authorities. (confronted with portion F to F of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).   That he does not recollect if he had stated in his   statement   to   CBI   that   in   the   evening   on 20.3.2001   at   about   5:30   PM   Sh.   Suresh Kesvan called him up and enquired from him as   to   whether   he   have   met   the   customs CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 122 of 221 authorities. (confronted with portion G to G of statement recorded under Section 161 Cr.PC which is Ex.PW51/A, where it is so recorded).

 That it is possible that during that talk Kesvan may have asked him whether he had met the customs   authorities   and   he   may   have   told Suresh that he had not met any custom officer as he was worried and that Suresh Kesavan used to visit his office M/s Yellow Cab usually, but he does not recollect whter he had come on 20.3.2001 or not. 

 That they may have gone to the hotel Heritage at Egmore for dinner when they reached there, Sharvan Kumar may have been already there.  That he has not stated to CBI that he talked to Sharvan Kumar and told him that Vijay Pratap and Suresh Kesvan and already met the commissioner of customs or that Sharvan Kumar  asked him to  call  Vijay  Pratap and thereafter   he   asked   Suresh   Kesvan   to   call Vijay Pratap. (confronted with portion H to H of   statement   recorded   under   Section   161 Cr.PC   which   is  Ex.PW51/A,   where   it   is   so recorded).

 That he did not state to CBI that Sh. Suresh Kesavan   accordingly   rang   up   Vijay   on   his mobile   telephone   no.   9840077187   from   his i.e. Suresh Kesvan's mobile no. 9841041669 at about 8.30 pm. and asked him to come to hotel Heritage (confronted with portion I to I of   statement   recorded   under   Section   161 Cr.PC   which   is  Ex.PW51/A,   where   it   is   so recorded).

 That he had also not stated to the CBI that after few minutes Vijay Pratap reached hotel Heritage   after   which   he   and   Vijay   Pratap discussed about the above problem and in the mean   time   at   about   9­10   pm   Krishnanand joined   them   and   that   Sh.   Sharvan   Kumar had contacted Krishnanand and asked him to join   them   at   hotel   Heritage   and   after reaching   hotel   Heritage   and   meeting   them there,   he   (Sharvan   Kumar)   explained   the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 123 of 221 facts   of   the   export   case   to   Vijay   Pratap (confronted  with  portion  J to  J  of  statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).  That he had not stated to the CBI that Vijay Pratap told them that he is going to Delhi on his   personal   work   next   day   and   that   he knows Sh. B. P. Verma, Chairman, Customs and at this Sharvan Kumar told Vijay Pratap that   since   he   is   going   to   Delhi,   he   may request   Chairman   to   put   in   a   word   to   the commissioner   at   Chennai   and   that   even earlier   before   the   arrival   of   Krishnanand, Sharvan Kumar had requested Vijay Pratap that problem has to be solved immediately at any cost and that for this, whatever amount was required to be spent, he would take care and that Vijay Pratap should not worry about money   and   that   Sharvan   Kumar   also   told Vijay Pratap that this has to be done before Kiran   Kumar   returns   to   Chennai   and   that Vijay Pratap also told that he would contact Sharvan Kumar and he (witness) from Delhi. (confronted with portion K to K of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).  That he did not tell the CBI in his statement that Vijay Pratap had not talked to him on his mobile at about 10.30 am on 21.03.2001 and had not asked him that he should go and meet the Commissioner, Customs and he had also not   told   him   that   he   would   go   by   noon. (confronted with portion L to L of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).  That he received a call from his Yellow Cab Office   that   a   team   of   Customs   official   had come to raid Sharvan Kumar's office and the customs officers were unable to reach Sharvan Kumar on phone.

 That he remembers that thereafter he went to his   office   and   contacted   Sharvan   Kumar   at about   11.00   O'clock   on   his   mobile   from   his CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 124 of 221 mobile informing him to get his office opened to enable the customs officials to conduct the raid, but he do not recollect the mobile phone number of Sharvan Kumar on which he had talked to him.

 That he does not recollect the mobile number of Sharvan Kumar.   

 That Sharvan Kumar sent his office boy with keys and the office of Champa Fabrics / Sripal Garments on the second floor was opened and the customs officials conducted the raid and he was present at the time of raid proceedings.  That   he   does   not   remember   whether   some documents   relating   to   M/s   AK   Enterprises were recorded by the customs officers during the raid.

 That he also does not recollect whether he had signed   on   some   papers   seized   by   customs officials   and   also   on   the   memorandum. (confronted with portion M to M of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).  That Sharvan had not joined the raid.    That   he   had   met   the   Joint   Commissioner, Customs but he does not recollect the time and date   of   meeting   him.     He   also   does   not recollect   if   the   name   of   Joint   Commissioner SIIB was Sh. Shesh Giri Rao.

 That the Joint Commissioner had asked him as to   why   he   was   present   at   the   CWC, Royapuram   on   19.03.2001   and   he   had   also explained to him as to how he (witness) was there.

 That he had told the Jonit Commissioner that he   had   gone   to   CWC   Roayapuram   on 19.3.2001 along with Sharvan Kumar who had received a call on his mobile from one Murthy who   had   asked   him   to   come   to   CWC Roayapuram.  

 That   the   Joint   Commissioner   after   hearing him asked him (witness) to go and had also asked to tell Sharvan Kumar on his mobile at about   6/6.30   pm   that   Joint   Commissioner, Customs wanted him and Krishnanad to meet him.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 125 of 221  That he does not remember whether Sharvan Kumar had said anything whether he would go or not.

 That Suresh called him on mobile put he does not recollect as to what he had said as Suresh used to all him almost daily.

 That   he   does   not   recollect   but   Suresh   may have   said   that   Vijay   Pratap   was   asking   for detailed facts of the export case to be faced to him immediately.  

 That   he   does   not   recollect   if   thereafter   he tried to contact Sharvan on his mobile to pass on the message of Vijay Pratap but he could not contact him on his mobile was switched off.

 That he did not tell the CBI in his statement that   he   tried   to   contact   Sharvan   on   his mobile   to   pass   on   the   message   of   Vijay Pratap but he could not contact him as his mobile   was   switched   off   (confronted   with portion N to N of statement recorded under Section   161   Cr.PC   which   is   Ex.PW51/A, where it is so recorded). Witness voluntarily explained that he did not know Vijay Pratap but he was trying to contact Sharvan Kumar since everybody was trying to reach him.  That   he   must   have   left   a   message   with   the family   of   Sharvan   Kumar   that   he   should contact   him   as   everybody   was   trying   to contact him but he does not recollect that he was   able   to   contact   Sharvan   Kumar   on   his mobile   at   about   11   pm   on   21.03.2001   and asked him that he should send detailed facts of his report case by fax to Vijay Pratap and had he gave him the detail of fax number, name of the   hotel   where   Vijay   Pratap   was   staying. (confronted with portion O to O of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).   That   he   does   not   recollect   having   stated   to CBI that Vijay Prataop was staying at room no.   926   Hotel   Meridian   as   given   to   him   by Suresh Kesavan and that Sh. Sharvan Kumar informed   him   that   he   would   do   the   needful CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 126 of 221 (confronted with portion P to P of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).   That   Kirshnanand   and   SharvanKumar   may have called him on his mobile around 9 am to 11.30 on 22.3.2001 asking him whether there was   any   call   from   SIIB   Customs   enquiring about them. He states that he would have told them that they were wanted by SIIB officers.  That the custom officers may have asked him whether he had conveyed to Krishnanand and Sharvan   Kumar   that   they   were   required   to meet the custom authorities.  

 That he does not recollect if he had stated in his statement to the CBI that in the forenoon of   22.3.2001   Vijay   Pratap   telephoned   him from Delhi and enquired if he (witness) had gone   to   the   customs   and   met   the   Joint Commissioner. (confronted with portion Q to Q   of   statement   recorded   under   Section   161 Cr.PC   which   is  Ex.PW51/A,   where   it   is   so recorded).

 That   he   had   not   told   the   CBI   that   he   told Vijay   Pratap   that   he   (witness)   had   already met the Joint Commissioner on the evening of the day before and told him that it seemed there   was   no   problem   and   he   thanked   him (confronted with portion R to R of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).  That Suresh Kesvan used to call him regularly and may have called on 22.3.2001 but he does not recollect the conversation.

 That he had not stated to the CBI that Suresh Kesvan   telephoned   him   several   times   on 22.3.2001   and   informed   him   that   he   and Vijay   are   trying   to   reach   Sharvan   and wanted to know if he had any idea about his whereabouts  (confronted with portion S to S of   statement   recorded   under   Section   161 Cr.PC   which   is  Ex.PW51/A,   where   it   is   so recorded).

 That in the evening of 22.3.2001 Suresh may have come to his office as he comes daily, but CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 127 of 221 it is incorrect that Suresh had informed him that   Vijay   had   spoken   to   him   and   informed him that he was waiting for Rs.10 lacs which Sharvan   had   promised   to   get   delivered   in Delhi. 

 That  he does  not  recollect having stated to the CBI that Suresh came to his office when he   informed   that   Vijay   had   spoken   to   him and informed him that he was waiting for Rs. 10 lacs which Sharvan had promised to get delivered in Delhi. (confronted with portion T to T of statement recorded under Section 161 Cr.PC   which   is  Ex.PW51/A,   where   it   is   so recorded).

 That he did not tell CBI in his statement that Suresh Kesavan told him that Sharvan after promising for arranging for the amount was not reachable. (confronted with portion U to U   of   statement   recorded   under   Section   161 Cr.PC   which   is  Ex.PW51/A,   where   it   is   so recorded).

 That eventually they did locate Sharvan, but he   does   not   recollect   as   to   when   he   was located. He also does not remember that after Suresh came and they tried to locate Sharvan, he   came   to   understand   that   he   (Sharvan Kumar) was at that time in SIIB office.    That while Suresh was with him, he may have received   a   telephone   call   but   he  cannot   say from where and from whom he had received the   call   on   his   mobile   and   he   does   not remember that Suresh had made him talk on that telephone at that time.

 That he does not remember if he has stated to the   CBI   that   he   explained   the   situation   to Vijay   Pratap   stating   that   he   cannot   do anything because only Sharvan knows what to   do   and   he   was   at   that   time   in   SIIB.

(confronted with portion V to V of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW51/A, where it is so recorded).  That the did not tell the CBI that he told Vijay that he would inform Sharvna that Vijay has been   trying   to   reach   him.   (confronted   with CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 128 of 221 portion W to W of statement recorded under Section   161   Cr.PC   which   is  Ex.PW51/A, where it is so recorded).

 That on 23.3.2001 at about 10.30 AM he may have received a telephone call on his mobile from   Sharvan   and   he   may   have   informed him that Suresh and others have been trying to   reach   him   since   last   evening   and   has explained   that   he   would   not   have   named Vijay as he did not know him and has not given the name of Vijay in his statement to CBI.   (confronted   with   portion   X   to   X   of statement recorded under Section 161 Cr.PC which is Ex.PW51/A, where it is so recorded).  That he had not told the CBI that Sharvan at that time informed him over phone that Vijay had telephoned him the previous day, that a deal   had   been   fixed   at   Rs.35   lacs   out   of which Rs.10 lacs was to be paid to Vijay as advance immediately and that he further told him that he would contact Suresh and Vijay regarding the above matter. (confronted with portion   Y   to   Y   of   statement   recorded   under Section   161   Cr.PC   which   is  Ex.PW51/A, where it is so recorded).

 That he did not tell the CBI that everybody was calling him to trace out Sharvan Kumar and he had been communicating to Sharvan Kumar,   whenever   contacted,   that   he   was being   traced   by   several   persons   but   he (witness)   had   not   stated   any   name   and   he had not stated in any of his statement to the CBI that Suresh had conveyed him that Vijay had  been  contacted  him   for   the  amount  of Rs.10 lacs and that Suresh has been trying to contact Sharvan in this regard but Sharvan was   not  reacable   on   his  mobile   and  in  the evening on that day at about 6 pm - 7 pm (on 23.3.2001), he spoke to Sharvan Kumar and asked him whether  he had spoken  to Vijay and   Suresh   since   they   are   trying   him   the whole day. (confronted with portion Z to Z of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 129 of 221 statement recorded under Section 161 Cr.PC which is Ex.PW51/A, where it is so recorded).  That he does not recollect having told the CBI that thereafter Suresh rang him on his mobile at about 7.30 am on 24.3.2001 and told him that Vijay was fed up with Sharvan and that he is returning to Chennai and that then he told Suresh that they would meet when Vijay comes back and that Vijay returned to Chennai on 24th night. (confronted with portion Z1 to Z1 of statement recorded under Section 161 Cr.PC which is Ex.PW51/A, where it is so recorded).  That on 25.3.2001 at about 2 O' clock he may had gone to Woodland Drive Inn restaurant to take coffee etc. but he does not remember a to who else were present there.  He also does not remember to have stated in his CBI statement that Suresh, Krishnanand, Vijay, Sharvan, he (witness) and other two friends namely Badri and   Paul   met   at   Woodland   Drive   Inn restaurant   at   about   2   O'clock   on   25.3.2001 and that Vijay was very much upset and told that   he   had   unnecessarily   suffered   loss   of money, time and peace of mind. (confronted with portion Z2 to Z3 of statement recorded under   Section   161   Cr.PC   which   is Ex.PW51/A, where it is so recorded).

54. Sh. K. Dhanapal  PW52 Sh. K. Dhanpal  is a public witness who has (PW52) ­Witness  deposed on the following aspects:

hostile qua the  1. That   he   used   to   reside   at   Kodai   Road, accused B.P.  Madurai in April, 2001 and in the year 1983 Verma and K.  and   1985   he   was   in   the   business   of   Soap Vijay Pratap (both Manufacturing i.e. detergent and in the year deceased)  1983 the name of his company was 'Jai Soap' which was changed to 'Gold Soap Company' in the year 1985 and the factory was located at Kodai Road.
2. That   a   complaint   was   lodged   against   his company   with   the   Excise   Department   in   the year 2000 and in June, 2000, his factory was searched by the officers from Central Excise Prevention Division but nothing abnormal in their dealings was found.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 130 of 221
3. That besides Gold Soap company, he also had another firm i.e.M/s Narmada Chemicals Pvt.

Ltd. At RS No. 94/1, Sembiapalayam Village, Pondicherry, Narmada Chemicals also used to manufacture powder detergent soap.

4. That   in   November,   2000   at   team   of   officers from DRI Chennai conducted surprise check at   both   the   places   in   Kodai   Road   and Pondicherry and since he was the Proprietor of   the   two   companies,   his   statement   was recorded   by   DRI   officers   but   nothing   was found incriminating during the searches.

5. That   as   the   DRI/   Excise   Officers   could   not found   any   irregularity   in   the   two   factories, they regularly started harassing his agents as a result of which his business suffered.  

6. That   he   had   agricultural   land   of   about   200 acres   in   Manjalar   Damnear   Devadanapatti near Kodai Road.

7. That he also had shares valued about Rs 45 lacs   in   Tamilnadu   Mercantile   Bank   whose Director   was   Sh.   Manoharan   who   had approached him to deposit money in his back.

8. That around about 25th February 2001, he had visited Chennai and met Sh. Manoharan and that   at  that   time   also  he  had  requested  him (witness) to invest money in his Bank but he (witness) does not remember whether he had expressed his inability to do so due to the set back in the business on account of harassment of his agent by the Excise Department.

9. That he also does not remember that he had expressed   his   inability   to   deposit   further money with the bank and Mr. Manoharan has however told him that he knew persons who could help him to solve the excise problem.

10. That may be sometimes in 2001 he was staying at Hotel Residency Chennai, Sh. Manoharan had also come there and he introduced him to one gentleman named Vijay Pratap.

11. That he informed about his meeting with K. Vijay   Pratap   to   his   friends   Krishnan, Selvaraj and Jawahar but he does not know whether Sh. Selvaraj had any problem from Excise department.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 131 of 221

12. That   during   meeting   Vijay   Pratap   had   not told him that he had very close relations with Sh.   B.P.   Verma   who   was   the   Chairman, Excise and Customs.  

13. That Vijay Pratap also did not tell him and his friends that he will talk to Sh. B. P. Verma in the evening for an appointment for a meeting at Delhi.

Since   the   witness   was   resiling   from   his   previous statement, hence he was  cross­examined by the Ld. Spl. PP for CBI, the witness has deposed as under:

1. That his statement was recorded by CBI but he does   not   remember   to   have   stated   that   Sh.

Selvaraj was called by him as he also had the problem from Excise department (confronted with   portion   A   to   A   of   statement   recorded under   Section   161   Cr.PC   which   is Ex.PW52/A, where it is so recorded).

2. That he does not remember to have stated in his   statement   to   CBI   that   Vijay   Pratap   also told them that he will talk to Sh. B. P. Verma in the evening for an appointment for meeting at Delhi. (confronted with portion B to B of statement recorded under Section 161 Cr.PC which is Ex.PW52/A, where it is so recorded).

3. That he does not remember to have stated in his statement to CBI that he again called him over mobile phone and informed that Sh. B. P. Verma Chairman CBES has given him an appointment   on   1st  and   2nd  March,   2001 (confronted with portion C to C of statement recorded  under  Section  161  Cr.PC  which  is Ex.PW52/A, where it is so recorded).  

4. That on 1.3.2001 he, Vijay Pratap, Krishan, Selvaraj,   Jawahar   left   Chennai   by   Indian Airlines Flight No. IC 539 at 18.00 hrs and reached   New   Delhi   in   the   night   and   all   of them stayed at Hotel Le Meridian, New Delhi.

5. That  on 2.3.2001  at  about  12 hrs.  he  along with Vijay Pratap went to the office of Sh. B. P.   Verma,   Chairman   CBEC   and   the   Vijay Pratap   entered   the   chamber   of   Sh.   B.   P. Verma first and after few seconds he came out CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 132 of 221 and took him (witness) inside and introduced him to Sh. B. P. Verma and he (witness) was asked to handover the representation which he was   carrying   with   him   but   he   does   not remember   if   Sh.   B.   P.   Verma   had   gone through the representation and called his PA.

6. That he may have stated in his statement to CBI but now  he does not remember whether he has stated or not that after going through the   representation   Sh.   B.   P.   Verma   made some endorsement on the representation and called his PA.(confronted with portion D to D of   statement   recorded   under   Section   161 Cr.PC   which   is  Ex.PW52/A,   where   it   is   so recorded).  

7. That he does not recollect if the name of PA was Ramakrishnan.

8. That he had not come to know thereafter that his representation was marked to the Director General   Central   Excise   Intelligence,   R.   K. Puram.

9. That he does not remember having stated in his statement made to CBI that they went to Ramakrishnan   the   PA   to   Sh.   Verma  from whom they understood that the representation was marked to the Director General Central Excise Intelligence, R. K. Puram. (witness is confronted with portion E to E of his statement made to the CBI which is Ex.PW52/A where it is found so recorded).

10. That   he   and   Vijay   Pratap   had   gone   to   the office   of     Director   General   Central   Excise Intelligence, R. K. Puram and there they had come to know that the Director General was out of the station on that day i.e. 02.03.2001 and was likely to resume office on 5.3.2001.

11. That on 3.3.2001 he along with Selvaraj and Vijay Pratap had not gone to the residence of Sh. B. P. Verma.

12. That he does not remember to have stated to CBI either at Chennai or at New Delhi that again   on   3.3.2001   around   11.30   hours,   he himself along with Selvaraj and Vijay Pratap went to the resident of Sh. B. P. Verma and CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 133 of 221 that   at   the   residence   of   Sh.   B.   P.   Verma, Vijay Pratap entered inside and he (witness) along   with   Selvaraj   waited   outside   the residence  (witness   is   confronted   with   the portion F to F of statement made by him to the CBI which is Ex.PW52/A where it is found so recorded).

13. That he does not remember to have stated in his   statement   made   to   CBI   that   after spending about one hour at the residence of Sh. B. P. Verma, Sh. Vijay Pratap came out and told them that Sh. Verma is demanding Rs.   50   lacs.  (witness   is   confronted   with portion G to G of his statement made to the CBI which is Ex.PW52/A where it is found so recorded).

14. That   he   had   not   stated   to   the   CBI   in   his statement that on this when they requested to arrange meeting with Sh. Verma, Sh. Vijay Pratap said that they cannot meet Sh. Verma as he was busy with his relations. (witness is confronted   with   portion   H   to   H   of   his statement made to CBI which is  Ex.PW52/A where it is found so recorded).

15. That he had not stated in his statement made to CBI that as the demand amount of Rs. 50 lacs   was   very   heavy,   they   decided   not   to pursue   the   issue   any   further.   (witness   is confronted with portion I to I of his statement made to CBI which is Ex.PW52/A where it is found so recorded). 

16. That on 3.3.2001, they all five left New Delhi for Chennai by Jet Airways.

17. That in the evening of 3.3.2001 they reached Chennai and from Chennai, he was to go to Kodai Road.

18. That he had not stated in his statement made to the CBI that Vijay Pratap insisted him to stay back in Chennai for couple of days.

19. That on this 5.3.2001, Vijay Pratap came to his room in hotel Park Shereton, from there with his mobile phone, he contacted the DG, Central   Excise   Intelligence   and   got   an CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 134 of 221 appointment   for   personal   meeting   for 7.3.2001. (witness is confronted with portion J to   J   of   his   statement   made   to   CBI   which   is Ex.PW52/A where it is found so recorded).

20. That on 6.3.2001 he (witness) along with Vijay Pratap   left   Chennai   for   Delhi   by   Indian Airlines   Flight   in   the   evening   and   at   Delhi they stayed at holtel Le Medidian.

21. That on 7.3.2001 he along with Vijay Pratap went to the office of Director General Central Excise   Intelligence   at   R.K.   Puram   at   about 11.30   hours   and   met   the   Director   General whose name was Captain Virender Singh.

22. That they gave a copy of the representation to him and after hearing them, he assured that he would look into the matter and thereafter they returned back to their hotel room.

23. That he had not stated to the CBI that Vijay Pratap   demanded   Rs.   20   lacs   and   that   he categorically said that he could pay only Rs. 10 lacs. (witness is confronted with portion K to K of his statement made to CBI which is Ex.PW52/A where it is found so recorded).   

24. That he had not stated before the CBI that at Chennai Airport, Vijay Pratap again insisted him to pay the advance payment saying that the next day that was on 8.3.2001, Sh. B. P. Verma was going to Bangalore and he (Vijay Pratap)   require   money   to   pay   to   Sh.   B.   P. Verma   during   his   meeting   at   Bangalore. (confronted   with   portion   L   to   L   of   his statement made to CBI which is  Ex.PW52/A where it is found to recorded).

25. That he had not stated before the CBI that they   reached   in   his   Benz   car   parked   at Chennai Airport where he earlier kept some amount and out of that amount, he paid Rs. 5 lacks   to   Vijay   Pratap   on   7.3.2001   as   part payment of total Rs.10 lacs which Sh. Vijay Pratap had agreed to (confronted with portion N to N of his statement made to CBI which is Ex.PW52/A where it is found so recorded).

26. That he had not stated before the CBI that either   on   14.3.2001   or   21.3.2001,   Vijay CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 135 of 221 Pratap met him in MGM Resort and told him that the Chairman Sh. B. P. Verma was out of   Delhi   on   that   day   and   therefore   the journey to Delhi was postponed to the next day that was for Thursday  (confronted with portion   O   to   O   of   the   statement   of   witness made to CBI which is Ex.PW52/A where it is found so recorded).

27. That he had not stated to the CBI that on the next day, Vijay Pratap visited him in his hotel room of park Shereton and that he (witness) paid   Rs.   5   lacs,   that   was   2nd  installment which   was   in   additional   to   the   earlier payment of Rs. 5 lacs  (witness is confronted with   portion   P   to   P   of   statement   of   witness made to the CBI which is Ex.PW52/A where it is found so recorded).

28. That he had not stated before the CBI that he gave Vijay Pratap two open air tickets which were purchased by the end of February, 2001 and   which   were   in   his   (witness)   the   name and in the name of Sh. Vijay Pratap (witness is   confronted   with   portion   Q   to   Q   of   his statement made to CBI which is  Ex.PW52/A where it is found so recorded).

29. That he had not stated to the CBI that he had handed over any air ticket to Vijay Pratap to find   out   as   to   what   happened   to   his representation which was personally handed over to Chairman, CBEC and it is incorrect that   every   time   he   assured   that   his   work would   be   done  (witness   is   confronted   with portion R to R of his statement made to the CBI which is Ex.PW52/A where it is found so recorded).

30. That his representation which he had given to Chairman,   Central   Board   of   Customs   and Central Excise, New Delhi, is Ex.PW14/A (D­

70) and bears his signatures at point Z.

31. That the photocopies of annexures to the said representation   which   are   mark   Z­1   and   Z­2 and bears his signatures at point Z­3 and Z­4.

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32. That he had come to Delhi from Chennai two times with Vijay Pratap.

33. That for the first time he had come to give the   representation   to   the   Chairman,   CBEC and   second   time,   to   meet   the   Director, General Excise Intelligence.

34. That he did not pay any amount to anybody and   that   no   one   had   ever   demanded   from him   any   money   to   help   him   in   the   excise matter concerning his two factors. 

35. That he had come to know about this case only from news telecasted on Sun TV.

36. That he does not remember the exact date, but had come to know of it after about 15 days or one month of meeting of Vijay Pratap.

37. That he had last met Vijay Pratap when they returned back to Chennai from Delhi after the second visit to Delhi.

38. That he had not met Vijay Pratap after having seen the news item on TV.

39. That he did not contact Vijay Pratap to find out details of the news item seen by him on the TV.

40. That he did not have mobile number of Vijay Pratap.

In   his   cross   examination   by   the   counsels   for   the accused   persons,   the   witness   has   deposed   on   the following aspects:

 That he is not aware in whose handwriting statement   said   to   be   his   marked   as Ex.PW52/A was recorded.
 That   said   statement   was   never   read   out   to him by any CBI officer in Tamil language. The witness has voluntarily explained that he does not understand Hindi or proper English.
55. Sh. Dilli Babu  PW54 Sh. Dilli Babu  is the Proprietor of M/s. Shri (PW54) ­Witness  Vadivudaiaman Transports Chennai who has deposed relevant qua the  on the following aspects:
accused C.  1. That   he   was   the   proprietor   of   M/s.   Shri Sharvan Kumar Vadivudaiaman   Transports   Chennai   which existed during the period from 1996 to 2001.
2. That   in   2001,   he   had   two   Ashok   Leyland Lorries and also had the drivers at that time CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 137 of 221 but not the staff.
3. That as transporter he used to transport goods from   concerned   business   premises/   godowns to   custom   notified   areas   for   exports   as   per directions   of   customs   parties   and   clearing forwarding agents.
4. That he knew Sh. Anand the proprietor of M/s.

Trinity Forwarders located at Flower Bazaar, Chennai.

5. That he may have transported 2569 cartons of M/s.   Champa   Fabrics   C/o   M/s.   Trinity Forwarders   Chennai   from   their   godown   to custom warehouse Royapuram in 2001, but he does not remember the date and month when it was so transferred.

6. That he may have also received Rs.5,100/­ as charges for the transportation but he does not remember the date.

7. That he may have transported 3925 cartons of M/s.   Champa   Fabrics   C/o   M/s.   Trinity Forwarders Channai in 2001 but he does not remember the date as long time as passed.

8. That   he   may   have   received   Rs.2,500/­   as transportation charges and he has issued the bill for the same.

9. That   he   had  no   business   dealings   with   M/s. Champa   Fabrics   No.7   Vadimudali   Street, Chennai.

10. That he had business dealing with M/s. Trinity forwarders for a long time.

11. That he had received telephone call from M/s. Trinity   Forwarders   asking   him   to   transport 2569   cartons   from   godown   of   M/s.   Champa Fabrics at No.7, Balumundali Street, Chennai to CWC Royapuram but he does not remember the date.

12. That   he   accordingly   got   the   cartons transported   from   godown   of   M/s.   Champa Fabrics to the staff of M/s. Trinity Forwarders at   CWC  Royapuram   but  he  cannot   say   how many cartons were transported.

13. That   he   had   spoken   to   Surendran,   Prakash, Ravi and other of M/s. Trinity Forwarders on phone.

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14. That  the  transport  charges  were  received  in cash and no bill in writing was issued by his transport company for the payment.

15. That   after   sometime,   the   date   he   does   not remember   another   telephone   message   had come from M/s. Champa Fabrics and certain cartons,   the   number   of   which   he   does   not remember,   got   transported   through   his transport to CWC.

16. That   he   had   not   received   the   transportation charges for the last consignment which he got transported.

17. That   the   material   referred   to   above   was delivered   at   Central   Warehousing Corporation, Royapuram Chennai as the same was to be exported.

18. That he has no idea as to whom the material transported were entrusted at the CWC.

19. That there was enquiry done from him by the custom officers Chennai in this regard.

20. That   he   had   never   personally   visited   the godown of M/s. Champa Fabrics.

21. That he has never done any business with M/s. A.K.   Enterprises,   the   proprietor   of   which   is said to be Kiran Kumar.

22. That he has never been Sharvan Kumar nor he has talked to him.

23. That   vide   seizure   memo  Ex.PW54/A  which bear his signatures at point A, he had handed over   three   trip   sheets  Mark  PW54/1  to PW54/3  and   also   three   slips   of   papers addressed to CVC Royapuram on account of M/s. Trinity Forwarders for transportation of 1370   and   1117   cartons   of   readymade garments in vehicle no. TNG 9799, TCZ 5241 and TNZ 9859, to CBI, which slips are Mark PW54/4 to PW54/6.

This witness has not been cross­examined by the Ld. Counsels   for   the   accused   despite   an  opportunity   in this regard.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 139 of 221 Witnesses/ Magistrates who had recorded the statements of the witnesses under Section 164 Cr.P.C. 

56. Sh. Ravindra Bose PW62   Sh.   Ravindra   Bose  was   the   Metropolitan (PW62) - Official  Magistrate, Saidapet, Chennai who has  deposed on Witness - Ld. MM, the following aspects:

Chennai 1. That   on   19.02.002   he   was   posted   as   23rd Metropolitan   Magistrate,   Saidapet,   Chennai and   on   receipt   of   orders   from   the   Chief Metropolitan   Magistrate,   Chennai  he recorded   the   statement   of   witness   Ramani son of Ganapathy.
2. That the statement was dictated by him to the steno­typist Sh. Thiru R. Vinayagam who had typed the same as per his dictation as deposed by   the   witness,   which   statement   is Ex.PW62/A. He has not been cross­examined by the Ld. Counsel for the accused but nothing much has come out of the same. 

57. Sh. R.  PW63   R.   Shanmugam  was   the   Metropolitan Shanmugam  Magistrate,   Chennai   who   has   deposed   on   the (PW63) - Official  following aspects:

Witness - Ld. MM, 1. That on 11.01.2002 while he was working as Chennai Metropolitan   Magistrate,   he   recorded   the statement   of   witness   Suresh   Kesavan   S/o Kesavan under Section 164 Cr.P.C. which is Ex.PW63/A.
2. That   on   11.01.2002   he   also   recorded   the statement   of   witness   S.   Krishnanand   under Section 164 Cr.P.C. which is Ex.PW7/A.
3. That on 17.01.2002 he recorded the statement of   witness   Shiv   Kumar   under   Section   164 Cr.P.C. which is Ex.PW63/B.
4. That   vide   letter   dated   22.01.2002   which   is Ex.PW63/C  he   had   sent   the   aforesaid statement   of   witnesses   to   the   Special   Judge, Tis Hazari Courts, Delhi.

He has been cross­examined by the Ld. Counsel for the  accused but  nothing much has  come out of  the same.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 140 of 221 Official Witnesses connected to investigations:

58. Sh. Sanjay Kumar PW33   Sh.   Sanjay   Kumar  was   the   LDC   in   the (PW33) ­ Witness  department   of   Foods   &   Supplies,   Government   of relevant qua the  Delhi   wherein   he   has  deposed   on   the   following accused B.P.  aspects:

Verma (now  1. That on 7.4.2001 he was working as LDC in deceased) Food and Supplies, Government of Delhi and was   called   by   CBI   officer   in   their   office located in CGO complex and in his presence the   voice   sample   of   Sh.   B.   P.   Verma   was recorded in audio cassette.
2. That besides him, there was another witness Sh. N. V. Ravi Kumar who was present at the time of recording of the specimen voice of Sh. B. P. Verma.
3. That   after   taking   the   voice   sample,   a   memo was   prepared   which   was   signed   by   him   at point   A   on   two   pages   which   memo   is Ex.PW33/A.
4. That the recorded cassette was sealed by the CBI officer and was kept by them. 

In his cross examination on behalf of the accused, the witness has deposed on the following aspects:

 That he reached CBI office at about 10.00 AM and remained there till 3.00 PM and does not remember as to into how many cassettes voice sample of Sh. B. P. Verma was recorded.  That he is also not aware as to what Sh. B. P. Verma   had   spoken   during   specimen   voice sample.
 That he had signed the memo  Ex.PW33/A  at the   instance   of   CBI   officers.  On   a   specific Court question the witness has explained that he was  made to hear  the voice of Sh. B. P. Verma and he was shown to him also before he was asked to sign.
 That he had not checked or seen any identity card of Sh. B. P. Verma to ascertain as to whether the person whose voice sample was taken, was in fact B. P. Verma.
 That   he   was   informed   about   contents   of Ex.PW33/A before he was made to sign.
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59. Dr. Vibha Rani  PW35 Dr. Vibha Rani Ray  is  the Retired Director Ray (PW35)  CFSL who has deposed on the following aspects:

­Witness relevant  1. That   on   21.5.2001   she   was   posted   as qua the accused  Principal   Scientific   Officer   (Lie   Detection) B.P. Verma (now  CFSL, New Delhi and on request of SP, CBI, deceased) ACB, CGO Complex, Lodhi Road, Delhi, she had conducted the polygraph examination (lie detection) on Sh. Bhagwan Prasad Verma.
2. That the pre­test interview was conducted on 4.5.2001   and   the   polygraph   test   was conducted on9.5.2001 and 10.5.2001.
3. That   her   detailed   report   in   this   respect   is Ex.PW35/A  (running   into   two   pages)   which bears her signatures at point A on each page.

(objected   to   by   the   counsel   for   accused regarding admissibility).

4. That at that time Dr. S. R. Singh was the direct CFSL.   The   witness   identified   his   signatures having worked under him.

5. That letter dated 23.5.2001 Ex.PW35/B bears the signatures of Dr. S. R. Singh at point A which the witness has duly identified. 

6. That   her   report   was   forwarded   to   SP,   CBI vide letter Ex.PW35/B. In her cross examination on behalf of the accused, the witness has deposed that the CFSL was functioning under administrative control of CBI.

60. Sh. K. Sriniwas  PW36   Sh.   K.   Sriniwas   Rao  is   the   Assistant   in Rao (PW36)  Ministry of Culture who has deposed on the following ­Witness relevant  aspects:

qua the accused K. 1. That on 04.04.2001 he was posted as Assistant Vijay Pratap (now  in   Secondary   &   Higher   Education deceased) Department,   Shastri   Bhawan,   New   Delhi wherein Sh. A.K. Singhw as also working as Assistant.
2. That he had gone to CBI office for some other work where the CBI had recorded specimen voice of  Sh. K. Vijay Pratap.
3. That before that his voice and voice of A.K. Singh were recorded in a Sony Cassette and it was ensured that the cassette was blank.
4. That voice of K. Vijay Pratap was recorded through   voice   transmitter   and   he   (Vijay CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 142 of 221 Pratap) gave his specimen voice voluntarily and   there   was   no   pressure   or   inducement upon him.
5. That   voice   of   K.   Vijay   Pratao   was   also recorded through telephone bug also.  
6. That the recorded cassette was wrapped in a cloth and sealed with the seal of CBI and the voice   recording   memo  Ex.PW36/A  was prepared which bear his signatures at point A. In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:
 That he does not remember as to why he along with   A.K.   Singh   visited   CBI   office   on 04.04.2001 but it was for some official work.

 That on that day he went to his office from his residence and thereafter went to CBI office.  That he cannot tell at what time he reached CBI office nor can he tell whom he met in CBI office nor can he tell as to who was the officer who   asked   him   to   join   voice   specimen recording proceedings.

 That he is not aware where these proceedings took place i.e. either second or third floor.  That 4­5 persons were present in the room in which these proceedings took place.  That   he   cannot   tell   the   time   when   these proceedings   commenced   nor   can   he   tell   the time when these proceedings concluded but it took half an hour after which he immediately left for office.

 That he visited CBI office only once and his statement was not recorded by CBI.

 That he signed two document in CBI Office, one   was   the   memo   and   another   the   Sony Cassette. 

 That he cannot tell the contents of the voice specimen of K. Vijay Pratap recorded in the cassette.

 That   he   does   not   remember   the   duration   of recording   of   specimen   voice   of   K.   Vijay Pratap.   

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 143 of 221

61. Sh. Arun Kumar  PW37   Sh.   Arun   Kumar   Singh  is   the   Under Singh (PW37)  Secretary,   Department   of   Food   and   Public ­Witness relevant  Distribution   who   has   deposed   on   the   following qua the accused K. aspects:

Vijay Pratap (now  1. That in April 2001 he was posted as Assistant deceased) in   Department   of   Secondary   and   Higher Education, Ministry of HRA, Shastri Bhawan New Delhi and Sh. K. Sriniwas Rao was also working as Assistant in the same department.
2. That on some date in April 2001, he had gone to CBI office in CGO complex along with Sh. K. Sriniwas Rao.
3. That one DSP Joshi was there and the voice of a person was recorded in his presence but he does not remember whether prior to recording the voice of that person, his voice and voice of K. Sriniwas Rao were also recorded in a blank cassette.
4. That he is also not aware whether the cassette in which voice of that person was recorded, was   blank   prior   to   the   said   recording   or   it contained   some   other   voices.  Witness   has correctly   identified   the   accused   K.   Vijay Pratap in the court as the person whose voice was recorded on telephone.
5. That no pressure was put on that person (K. Vijay Pratap) and both i.e. he (witness) and accused   K.   Vijay   Pratap   were   sitting   in different rooms but the accused was brought in   his   presence   and   then   his   voice   was recorded.
6. That   the   cassette   containing   the   voice   was sealed but he does not remember in what the cassette was wrapped.
7. That   a   memo   was   prepared   in   respect   of recording   of   specimen   voice   which   is Ex.PW36/A bearing his signatures at point B. The   witness   has   identified   his   signatures   on the cassette which is Ex.PW37/A and also on cloth wrapper which is Ex.PW37/B.  In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 144 of 221  That he  went to  the CBI Office  for  the first time on the date of memo.
 That   he   does   not   remember   whether   the   UI had shown him any prior permission from the court for taking of voice samples.  That   he   had   gone   to   the   CBI   Office   in connection with some other case and it was at that point of time that he was asked to become a witness in this case as well.
 That he had no idea of this case and no prior intimation   regarding   the   nature   of proceedings before he visited CBI Office nor he has any knowledge as to from where the IO procured   the   audio   cassettes,   KCR­360 recorder   and   card   type   transmitter   for recording of voices.  
 That the IO did not explain to him as to what functions   would   be   performed   by   which instrument and all he was told that the voice samples of the accused will be recorded and he has to listen to it.
 That he had never met the accused K. Vijay Pratap Singh prior to his voice was recorded in the present case.
 That   the   fact   mentioned   in   the   memo Ex.PW36/A  that   accused   K.   Vijay   Pratao gave   specimen   voice   without   any   pressure, inducement, compulsion is his own perception and   he   was   not   shown   any   written   consent regarding   the   voluntariness   of   giving   voice sample.
 That   at   the   time   when   the   voice   sample   of accused   K.   Vijay   Pratap   was   taken,   he (witness) was in another room but he heard Vijay Pratap when he spoke on the telephone.  That he does not remember as to whether the UI   had   seized   or   sealed   the   KCR­360 recorder,   credit   card   type   instrument   or telephone buck.

62. Sh. P.L. Narang  PW38   Sh.   P.L.   Narang  is   a   retired   government (PW38) ­Witness  servant who has deposed on the following aspects:

relevant qua the  1. That on 05.04.2001 he was the Superintendent accused Siddharth  in Land and Estate Department of  MCD and Verma  on that day he was called by the CBI, CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 145 of 221
2. That other person was Sh. R.P. Gautam who was the Head Clerk in the same office.
3. That   in   their   presence,   specimen   voice   of either B.P. Verma or Siddharth Verma was recorded   in   a   cassette.     When   asked   to identify the accused, the witness pointed out towards   the   accused   Siddharth   Verma   and stated that he could be the one.
4. That   after   recording   the   conversation,   the cassette was sealed and the seal was given to him after use which the witness has brought (the seal has been taken in Court Possession and was kept on judicial record).
5. That   the   recording   instrument   was   not interconnected   with   telephone   buck   of extension   no.   2423   and   the   line   was   not connected   to   extension   no.   2801   in   his presence.
6. That he does not remember whether Sh. R.P. Gautam was directed to receive the call of the conversation at extension No. 2801 (the figure of   1   or   2   is   not   legible).     The   witness   has identified   the   cassette   which   is  Ex.PW38/A and the wrapper which is Ex.PW38/B. 
7. That   a   memo   in   this   regard   was   prepared which is Ex.PW38/C bearing his signatures at point A. Since   the   witness   was   resiling   from   his   previous statement   under   Section   161   Cr.P.C.,   therefore,   he has been cross­examined by the Ld. Spl. PP for the CBI wherein he has deposed as under:
8. That   he   had   signed   the   memo  Ex.PW38/C after reading and understanding the same.
9. That the contents of Ex.PW38/C at portions B to B, C to C, D to D and E to E are correct but due to passage of time,. He had forgotten the details thereof. 
 

In his cross­examination by the Ld. Counsel for the accused   the   witness   has   deposed   on   the   following aspects:

 That he had reached the CBI Office at about 11'o clock and had received a letter from the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 146 of 221 CBI   office   to   attend   the   proceedings   on   the said date but he is not aware whether the said letter is a part of the judicial record or not.    That he was not shown any prior permission from the court by the IO at the time of taking of voice samples of the accused.  
 That he does not remember as to whether the Philips Audio Cassette FX 60 was in a sealed condition or not.
 That the blank audio cassette was played in full before recording to ensure its blankness, which   fact   was   also   recorded   in   the   memo Ex.PW38/C.    That he does not remember as to whether he had put any signatures on the voice recording instrument called KCR­360 and the card type instrument which was used for recording the specimen voice.
 That   he   is   not   aware   from   where   the   IO procured the said instruments.
 That he does not recollect as to whether or not the IO had sealed the KCR­360 recorder and the card type instrument.
 That he has not mentioned in Ex.PW38/C that the contents of the memo had been read over to him and after understanding the same, he had affirmed the same to be correct.  That the IO did not explain to him as to what a 'telephone   buck'   was   and   what   were   its functions and the IO of his own recorded the factum of a 'telephone buck' in the memo after which   he   simply   asked   him   to   put   his signatures on the memo.  
 That he does not recollect as to whether the instrument that was used for recording voice of Sidharth Verma was seized by the IO or not.  That   he   is   not   aware   as   to   who   was   at   the other   end   (recipient)   at   the   time   Sidharth Verma was giving his voice sample.    That the instrument which was being used for recording   voice   of   Sidharth   Verma   was   not present before him and was also not visible to him.   
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 147 of 221

63. Sh. Deshpal  PW39   Sh.   Deshpal  was   the   Assistant   DG (PW39) ­Witness  Doordarshan   who   has   deposed   on   the   following relevant qua the  aspects:

accused B.P.  1. That on 31.03.2001 he was posted as UDC in Verma (now  Doordarshan, Mandi House, New Delhi and deceased) had   joined   the   investigation   of   CBI   on   that day.
2. That   his   colleague   Sh.   Mahesh   Chand   (now expired) had also joined the investigations.
3. That   they   were   taken   in   a   CBI   car   to   the residence of Sh. B.P. Verma, exact place he does not remember.
4. That at that time Sh. B.P. Verma, his wife and daughter were present in the house which was searched   by   the   CBI   officers   and   a   search memo   was   prepared   which   is  Ex.PW39/A (running   into   four   sheets)   containing   the details of the seized articles.

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That   his   office   had   asked   him   to   attend   the CBI office.
 That   the   search   lasted   for   about   14   to   16 hours.
 That   the   house   of   late   Sh.   B.P.   Verma   was situated   in   a  Housing   Complex   where   many other flats were also located.  
 That in his presence, the IO had not asked any of the neighours staying in the adjacent flats to   become   witness   in   the   case   during investigations  nor  any  notice  in  writing  was served by the IO to the neighbours.  That   as   long   as   the   CBI   team   conducted search   of   the   house,   apart   from   the   CBI officials, no independent person came or was allowed to come inside the house.

64. Sh. Pradeep  Sh. Pradeep Grover (PW40)  is the Special Assistant Grover (PW40)  in   Corporation   Bank,  Mayur  Vihar,  Delhi  who  has ­Witness relevant  deposed on the following aspects:

qua the accused K. 1. That on 22.05.2001, he was posted as Special Vijay Pratap (now  Assistant   in   Corporation   Bank,   CGO deceased) Complex, New Delhi.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 148 of 221
2. That on that day he was called by the CBI in CBI Head Quarters on which he went there and   met   ASP   Sh.   A.P.   Singh   and   one gentleman Sh. K. Vijay Pratap had given his specimen signatures on 15 sheets.
3. That   he   (K.   Vijay   Pratap)had   given   his signatures   voluntarily   and   no   pressure   was put on him.  
4. That 15 sheets  of specimen signatures  of  K. Vijay Pratap are  Ex.PW40/1  to  Ex.PW40/15 (D­50)  bearing   his   (witness's)   signatures   at point A on each page.
5. That all the 15 sheets bear the endorsement and   signatures   of   accused   K.   Vijay   Pratap encircled in red and marked at point B.  Since the witness was unable to identify the accused in the court, therefore he was cross­examined by the Ld. Spl. PP for CBI wherein the accused K. Vijay Pratap   was   specifically   put   to   the   witness   despite which he could not identify him on the pretext that long period of about 10 years have passed.

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That he had received a telephone call from Sh. A.P.   Singh   to   visit   the   CBI   office   but   no written communication was received.  That he visited the CBI office on the said day because   on   previous   occasions   also   he   had been visiting the CBI office.
 That   he   cannot   recollect   as   to   whether   the Investigating   Officer   had   shown   him   or   not any   prior   permission   from   the   court   or   any such other whereby the Investigating Officer was   authorized   to   take   the   specimen signatures.
 That he has been witness for the CBI is some other cases also.

65. Sh. Amarjit Singh PW41 Sh. Amarjit Singh  is the Retired Government (PW41) ­Witness  servant who has deposed on the following aspects:

relevant qua the  1. That on 05.05.2001 he was posted as LDC in search of house of  Ward No. 35 of Sales Tax, ITO, New Delhi.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 149 of 221 B.S. Pandey  2. That he had participated in the house search of Sh. B.S. Pandey at 1st Floor, C­113, Shakti Nagar Extn., Delhi and Sh. Rambir Singh of Sales Tax Department was also in the search party.
3. That   the   search   cum   seizure   memo   is Ex.PW6/C and whatever was recovered in the house   search   was   mentioned   in   the   said document.

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That at the time of their visit to the premises of B.S. Pandey, they found the flat locked and the IO called a person from outside and the lock was got opened.
 That   the   IO   merely   asked   him   to   put   his signatures on the memo which he did on his asking.  

66. Sh. Rambir Singh  PW42   Sh.   Rambir   Singh  is   a   Retired   Government (PW42) ­Witness  servant who has deposed on the following aspects:

relevant qua the  1. That on 05.05.2001 he was posted as UDC in search of house of  Ward No. 49 of Sales Tax Office, ITO, New B.S. Pandey Delhi and had joined the investigation of CBI in connection with the search of  residence of B.S. Pandey.
2. That the search cum seizure memo Ex.PW6/C (D­65)  running   into   4   sheets   bear   his signatures   at   point   C   on   each   sheet   and whatever   was   recovered   from   the   house search was mentioned in the said document.

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That at the time of their visit to the premises of B.S. Pandey, they found the flat locked and the IO called a person from outside and the lock was got opened.
 That he has no personal knowledge about the nature of the document which was collected by the IO.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 150 of 221  That   the   IO   merely   asked   him   to   put   his signatures on the memo which he did on his asking.  

67. Sh. K.S. Hari  PW43 Sh. K.S. Hari Kumar  is the Head Clerk from Kumar (PW43)  Chief Minister's Office, Delhi who has deposed on the ­Witness relevant  following aspects:

qua the accused  1. That on 13.04.2001 he was posted as UDC in B.P. Verma (now  Sales Tax Department, Delhi and had joined deceased) investigations of this case.
2. That on that day the Investigating Officer of the case had taken specimen signatures of Sh.

Bhagwan Prasad Verma on five sheets in his presence   which   sheets   are  Ex.PW43/1  to Ex.PW43/5  bearing his signatures at point A on each sheet.

3. That   Sh.   Verma   had   given   his   specimen signatures voluntarily.

The witness has not been cross­examined by the Ld. Counsel for the accused despite an opportunity in this regard.

68. Sh. Rajender  PW67 Sh. Rajender Prashad Gautam  was the head Prasad Gautam  clerk in Factory Licensing Department of MCD, who (PW67) - Witness  has deposed on the following aspects:

to seizure of audio  1. That   during   April   2001,   he   was   posted   as recording of  Head Clerk in factory licencing department of telephonic  MCD at Kashmere Gate, Delhi. conversation 2. That   he   was   directed   by   the   Central Establishment   Department,   Head   Office,   to report   in   CBI   on   which   he   reported   to   CBI office   in   the   evening   to   Sh.   R.K.   Singh   Dy. S.P., CBI.
3. That   there   was   also   one   official   of   MCD, namely, Sh. P.L. Narang.
4. That   continuously,   for   3   or   4   days,   audio recordings   of   the   telephonic   conversations were made in CBI office, in his presence as well as 3­4 team members.
5. That   daily   recordings   were   being   sealed,   in their   presence   and   their   signatures   were obtained on the sealed pullandas.
6. That   specimen   voice   recording   memo,  dated 05.04.2002   which   is  Ex.PW38/C  bears  his signatures at point­B on both pages and the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 151 of 221 audio cassette mark Q­1 is Ex.P­1.

In his cross examination by the Ld. Counsel for the accused   the   witness   has   deposed   on   the   following aspects:

 That he does not remember the date, when he was instructed by the head office to attend the CBI office.
 That a letter was issued by the head office in this   regard  but   he  has  not   brought   the  said letter.
 That in the year 2001, there was no movement register in their office and therefore, he had not made any entry for visiting the CBI Office, in any register in their office.
 That   he   does   not   remember   the   exact   time, when he reached the CBI office.
 That   he   was   directed   to   report   to   Sh.   R.K. Singh, at the CBI office.
 That he does not remember the names of the other CBI officials.
 That Mr. R.K. Singh used to sit in the other room, while recordings were being done.  That the CBI officials have not shown him any court order for conducting the recordings.  That he used to leave the room for lunch etc. during the recordings.
 That he had not attended the CBI proceedings in any other case, as a witness.
 That   he   had   given   his   evidence   in   several cases, relating to the cases of MCD, as he is employed in MCD.

69. Sh. R. Madhav  PW68 Sh. R. Madhav Rao  was the Senior Manager Rao (PW68) -  (Vigilant),  Vigilance  Cell,  Corporation  Bank, Karol Witness to seizure  Bagh who has deposed on the following aspects:

of suitcase 1. That during May, 2001, he was posted as Sr. Manager   (Vigilance),   Vigilance   Cell, Corporation   Bank,   Arya   Samaj   Road,   Karol Bagh, New Delhi.
2. That he was asked to visit the CBI office in the month   of   May,   2001   and   he   met   Sh.   A.P. Singh, DSP, ACB, CBI, Delhi, who informed him that he  should be witness, in respect of search   to   be   conducted,   pertaining   to   the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 152 of 221 suitcase, which was seized in a CBI case.
3. That   the   CBI   officer   brought   the   suitcase before 4­5 persons and the same was opened in their presence after which some items, out of it, were seized.
4. That   CBI   officers   asked   him   to   sign   on   the paper, regarding aforesaid proceedings.
5. That the bag/suitcase opening memo (D­45) dated 25.05.2001  which is  Ex.PW68/A  bears his signatures at point A.
6. That   the   cash   receipt   for   Rs.2,000/­,   dated 24.11.2002   which   is  Ex.PW68/B  bears   his signatures at point A.
7. That   the   visiting   card   of   Yellow   Cabs   is Ex.PW68/C;visiting card of 'Vijay Pratap' is Ex.PW68/D  and  note­sheet of 'Le Meridian', running into 6 pages, is  Ex.PW68/E  and all these documents were seized in his presence and bear his signatures at point A.
8. That all these documents  were recovered by CBI officials, in his presence from a suit case, brought by them.
9. That   his   statement   was   not   recorded   by   the CBI officials.

In his cross examination by the Ld. Counsel for the accused   the   witness   has   deposed   on   the   following aspects:

 That he had not been shown the suitcase to him,   in   the   court,   from   which   the   above mentioned   documents   were   recovered   in   his presence.
 That he does not remember whether the said suitcase was in sealed condition or not, when the documents were recovered from it.  That he does not know the place from where the suitcase was brought by the CBI officials.

70. Sh. Narsimha  PW70   Sh.   Narsimha   Murthi  was   the   Audit   Clerk, Murthi (PW70) -  Canara   Bank,   Circle   Office,   Chennai   who  has Witness to search  deposed on the following aspects:

 That in March 2001, he was working as Audit Clerk,   Canara   Bank,   Circle   Office,   Chennai and as per the direction of his higher officers, he   went   to   the   CBI   office   at   Chennai,   on CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 153 of 221 31.03.2001 at 5.00 AM.

 That from there CBI officials took him for a search   at   the   residential   premises   at   Anna Nagar,   Chennai   where   he   reached   there   at 7.30 AM.

 That there was one middle aged lady, at that place.

 That   the   CBI   officials   told   him   the   purpose that a search is to be conducted at that place and he has to be a witness to the search.  That   except   that   lady,   nobody   was   there   at that accommodation.

 That the CBI officials revealed their identity to that   lady   and   search   was   conducted,   in   his presence.

 That a search list was prepared and he had signed the same.

 That during the search, documents mentioned in   the   search   list   were   seized   from   the cupboard of the bedroom.

 That the search list is Ex.PW61/A which bear his signatures at point B, on both the page on the search list.

 That the witness also identifies his initials at point A on the air Ticket and the search was concluded at about 9.30 AM peacefully.

The witness has not been cross examined by the Ld. Counsels for the accused despite opportunity in this regard.

71. Sh. Alok Kumar  PW71 Sh. Alok Kumar  was the Inspector, CBI and (PW71) ­Witness  has deposed on the following aspects:

relevant qua the  1. That   on   04.04.2001   he   was   posted   as accused K. Vijay  Inspector,   CBI,   ACB,   Delhi   and   on   the Pratap instructions   of   DSP   Sh.   A.P.   Singh   he   took specimen voice of Sh. K. Vijay Pratap in the presence of two independent witnesses namely Sh. A.K. Singh and Sh. Sriniwas.
2. That the said specimen voice was taken with the help of recording instrument on a blank audio cassette, make 'Sony' after recording the introductory   voice   of   both   independent witnesses in the initial part.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 154 of 221
3. That   specimen   voice   of   Sh.   K.   Vijay   Pratap was taken with the help of credit card type of transmitter as well as from the telephone with the help of telephone bug.
4. That   thereafter   the   cassette   was   got   duly sealed   and   the   signatures   of   both   the independent witnesses was taken on the label pasted on the cassette and also on the cloth wrapper.
5. That a memo to this effect was prepared which is Ex.PW36/A (D­38).

In his cross­examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That he has not taken any prior permission from   the   concerned   Magistrate   for   taking specimen voice of Sh. K. Vijay Pratap.  That   the   written   consent   of   Sh.   K.   Vijay Pratap   was   not   taken   before   taking   his specimen   voice   and   only   oral   consent   was taken.
 That   he   had   not   seized   the   instrument   i.e. KCR 360 after taking the specimen voice.

72. Sh. N.VN.  PW72 Sh. N.V.N. Krishnan  is the DSP, CBI, ACB, Krishnan (PW72)­ New Delhi who has proved that in April 2001 while Official Witness -  he was posted as Inspector in CBI, ACB, New Delhi, CBI Officer on the directions of the Investigating Officer Sh. A.P. Singh, he recorded the statement of Sh. K. Dhanpal which is Ex.PW52/A. In his cross­examination by the Ld. Counsel for the accused,  the  witness  has  deposed  that  Sh.  Dhanpal was fluent in Tamil but he was able to follow English a little bit. 

73. Sh. S.Q. Ali  PW73 Sh. S.Q. Ali is the DSP, CBI, Jodhpur who in (PW73) ­Official  his   examination­in­chief   has   deposed   the   following Witness - CBI  aspects:­ Officer 1. That during the year 2002, he was working as Inspector, CBI, ACB, New Delhi.

2. That   investigations   of   this   case   was transferred to him, from Sh. A.P. Singh, Addl. SP. IO of the case, sometime in April, 2002.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 155 of 221

3. That after taking over the case, he had seized documents,   vide   memo  Ex.PW60/A  (D­71), which bears his signatures at point 'B'.

4. That   vide   memo   dated   04.04.2002,   he   had seized the documents mentioned therein, from Mrs.   Sarita   Toora,   Chief   Supervisor, Reception Organization, MHA, New Delhi.

5. That the Memo (D­80), bears his signatures at point 'A' and the same is Ex.PW73/A.

6. That he had also recorded the statement of Sh. Umesh Chander Sharma, further statement of Sh.   M.C.   Kashyap,   Inspector;   Sh.   N.   Rama Krishnan (Ex.PW8/DA); Sh. S.M. Bhatnagar; Sh. Virender Singh and Sh. Vijay Singh.

7. That   as   the   accused   B.P.   Verma,   the   then Chairman, C.B.E.C., New Delhi, had already retired   from   service,   no   sanction   for prosecution was required in the case.

8. That   after   concluding   the   investigations,   he filed   the  charge  sheet   on  26.07.2002,  in  the Hon'ble Court of Special Judge.

In his cross examination by the Ld. Counsel for the accused,   the   witness   has   deposed   on   the   following aspects:

 That as far as possible, he had gone through the records of the case as handed over to him, by   the   previous   Investigating   Officer   of   the case and did peripheral work where ever felt necessary and concluded the investigations.  That at the time of filing the charge sheet, he read   over   the   same   and   affirmed   to   the narrative contained therein.
 That   he   had   not   seized   the   customer application   form   pertaining   to   phone   No. 9810154454.
 That   he   had   not   recorded   the   statement   of any   witness   to   affirm   the   identity   of   the subscriber   of   this   phone   number   or   the identity of the person who used this phone.  That   he   had   not   seized   any   CCTV   footage from   Hotel   Meridian   pertaining   to 23.03.2001.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 156 of 221
74. Sh. Om Prakash  PW74   Sh.   Om   Prakash  is   the   retired   Assistant (PW74) ­Official  Director, Ministry of Communication, New Delhi who Witness - CBI  in his examination­in­chief has deposed the following Officer aspects:­  That   in   the   year   2001,   he   was   posted   as Inspector, ACB, CBI, New Delhi.

 That he had recorded the statement of Sh. S. Krishnanand,   Shiv   Kumar   and   Suresh Kesvan   (Statement   Ex.PW49/A),   on   the instructions of the IO DSP Sh. A.P. Singh, correctly.

This witness has not been cross examined on behalf of the   accused   persons   despite   an   opportunity   in   this regard.

75. Sh. S.C. Bhalla  PW75   Sh.   S.C.   Bhalla   (Inspector   Retired)  has (PW75) ­Official  deposed the following aspects:

Witness - CBI  1. That during the year 2001, he was posted as Officer Inspector   in   Anti   Corruption   Branch,   CBI, New Delhi.
2. That   on   05.05.2001,  he   had   conducted   the search   of   residential   premises   of   Sh.   B.S. Pandey,   C­113,   Shakti   Nagar   Extension, Delhi.
3. That   the   witnesses   Sh.   Amarjit   Singh   and Ranbir   Singh,   both   accompanied   him,   and were present, during the entire proceedings of the search.
4. That   he   had   conducted   the   search   on   the abovesaid   premises,   on   the   authorization   of Sh. A.P. Singh, DSP, CBI, IO of the case.
5. That   the   abovesaid   premises   was   found locked.
6. That   in   the   presence   of   landlady   of   the abovesaid   premises   Smt.   Raj   Rani,   her   son, one   neighbour   and   both   the   independent witnesses, the lock was broken.
7. That thereafter, the search was conducted and whatever incriminating was found, was seized and a search­cum­seizure memo was prepared which   is  Ex.PW6/C   (D­65)  bearing   his signatures at point D.
8. That whatever was seized, has been mentioned in the seizure memo.
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9. That he has also seized articles/documents on 25.05.2001, from the Mal Khana of ACB, CBI, New Delhi which is  Ex.PW68/A  and it bears his signatures at point 'B'.
10. That whatever seized from the Mal Khana, is mentioned in the said memo.

This witness has not been cross examined on behalf of the   accused   persons   despite   an   opportunity   in   this regard.

76. Sh. Pannir  PW76 Sh. Pannir Selvam is the DSP, Special Crime Selvam (PW76)­ Branch,   Chennai   who   has   deposed   the   following Official Witness -  aspects:

CBI Officer 1. That   in   the   month   of   April,   2001,   he   was working   as   Inspector,   CBI,   Anti   Corruption Branch, Bangalore.
2. That in this case, he had seized the documents on the directions of the then SP of the branch.
3. That   the   production­cum­seizure   memo   (D­
46),   dated   07.04.2001   which   is  Ex.PW76/A bears his  signatures at point 'A' and that of witness Mothi Dass at point 'B'.
4. That after seizing these articles, he deposited the same in the mal khana of the branch on 10.04.2001   and   an   endorsement   regarding receiving   of   the   same   is   at   the   back   of   this memo Ex.PW76/A.
5. That   the   articles   were   received   in   the malkhana   by   Sh.   P.K.   Ram   Chandran, Inspector of the Branch.
6. That he identified the signatures at point 'A' of Sh.   P.K.   Ram   Chandran,   as   he   had   signed before him and he had also worked with him for about four years and the endorsement is Ex.PW76/B. This witness has not been cross examined on behalf of the   accused   persons   despite   an   opportunity   in   this regard.

77. Sh. P.  PW77 Sh. P. Balachandran is the Addl. S.P. MDMA Balachandran  Branch,   CBI,   New   Delhi   who   has   deposed   on   the (PW77) - Witness  following aspects:­ relevant qua the  1. That   in   the   year   2001,   he   was   posted   as accused B.P.  Inspector in CBI, ACB, Delhi.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 158 of 221 Verma (now  2. That he was member of the search team led by deceased) and  Sh. A.P. Singh, DSP, for conducting search at Siddharth Verma the residence of Sh. B.P. Verma, at Hudco Place, New Delhi.

3. That as far as he remember, the search was conducted on 01.03.2001.

4. That   the  search­cum­seizure   memo   (D­39) (running   into   four   pages)   is   Ex.PW39/A bearing  his  signatures  at  point B  on all the four pages.

5. That the date of search was 31.03.2001 and not 01.03.2001, as stated by him earlier.

6. That he has also taken specimen voice of Sh. B.P. Verma and his son Sh. Sidharth Verma, on   the   directions   of   the   IO,   on   05.04.2001 and 07.04.2001, respectively.

7. That the specimen voice recording memo of Sh.   B.P.   Verma   is   Ex.PW33/A   (D­36) (running into two pages) and specimen voice recording   memo   of   Sidharth   Verma   is Ex.PW38/C (D­37) (running into two pages).

8. That both these memos bears his signatures at point B and point C, respectively on both the pages.

In his cross examination by the Ld. Counsel for the accused   the   witness   has   deposed   on   the   following aspects:

 That on 31.03.2001, he reached the CBI office at around 6.30 AM sand his SP had instructed him to join the search team.
 That   no   instruction   in   writing   was   given   to him.
 That   there   were   about   7­8   members   in   the search team.
 That they left the CBI office at around 7.15 AM.
 That they reached the residence of Mr. B.P. Verma at around 8.00 AM.
 That Mr. B.P. Verma and his wife alongwith 2­3 other persons were present in the house.  That he had not ascertained the relationship of other persons, with Mr. B.P. Verma, who were present there.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 159 of 221  That   he   is   not   aware   whether   the Investigating   Officer   had   called   any independent person from the neighbourhood.  That   they   remained   at   the   residence   of   Mr. B.P. Verma, till about 9.00 PM.  
 That so far as he remember, the recording of voice   specimen   of   Mr.   Sidharth   Verma   was conducted in the afternoon from 2.00 to 2.30 PM but he does not remember the exact time of recording of the specimen voice of Mr. B.P. Verma.
 That he is not aware of any permission from the court for recording the voice specimen of Sidharth Verma and B.P. Verma and he just followed   the   direction   of   the   Investigating Officer.
 That as far as he remember, there were about five   persons,   including   him   and   excluding Sidharth, were present at the time of recording of the specimen voice.
 That only one cassette was used to record the specimen voice.
 That   the   Cassette   was   procured   from   the Malkhana of CBI.
 That   he   does   not   remember   if   this   fact   was mentioned   in   the   specimen   voice   recording memo.
78. Sh. K. Hari Om  PW78 Sh. K. Hari Om Prakash  is the Deputy SP, Prakash (PW78)  CBI, Anti Corruption Branch, Kochi, Kerla who has ­Official Witness - proved that on 01.04.2001 while posted as inspector, CBI Officer CBI,   Anti   Corruption   Branch,   Chennai,   on   the instruction   of   Mr.   A.P.   Singh,   Dy.   SP.   CBI,   ACB, Delhi,  he   recorded   the   statements   of   Sh.   Suresh Keshavan and Sh. A. Shiv Kumar, in this case.

This witness has not been cross examined on behalf of the   accused   persons   despite   an   opportunity   in   this regard.

79. Sh. Pawan Kumar PW79   Sh.   Pawan   Kumar,   Inspector   (Retd.)   has (PW79) ­Official  proved that on 07.04.2001 while posted as Inspector, Witness - CBI  CBI, Anti Corruption Branch, Delhi, he recorded the Officer statements   of   two   witnesses   namely  Sunil   Kumar Sayal and Kishore Chand Pandey under Section 161 CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 160 of 221 Cr.P.C. on 07.04.2001 and 04.04.2001, respectively.

This witness has not been cross examined on behalf of the   accused   persons   despite   an   opportunity   in   this regard.

80. Sh. A.P. Singh  PW80 Sh. A.P. Singh  is the Investigating Officer of (PW80) ­Official  the   present   case,   who   has   deposed   the   following Witness - CBI  aspects:

Officer 1. That he was working as Dy. S.P. and later as Addl. S.P., CBI, Anti Corruption Branch, New Delhi, during the year 2000­2001.
2. That   the   present   case   was   registered   on 30.03.2001 at CBI, ACB, New Delhi against accused B.P. Verma and others and the FIR was   issued   by   Sh.   R.P.   Aggarwal,   the   then S.P.,   ACB,   CBI,   New   Delhi,   under   his signatures.
3. That   the   case   was   marked   to   him   for conducting investigations after which he took up the investigation and conducted the search of residential premises of accused B.P. Verma.
4. That   the   searches   of   other   accused   persons were   conducted   by   the   other   officers   of   the team, as detailed by the branch head.
5. That   during   the   searches,   incriminating documents,   were   seized   by   him   and   other officials of the CBI.
6. That   during   the   course   of   investigations,   he examined   concerned   witnesses   and   recorded their statements.
7. That other officials also recorded statements, as and when detailed by him or the S.P. of the Branch.
8. That he has also collected relevant documents from   various   departments   and   other,   under seizure memo or  handing  over  memos, from time to time.
9. That certain case properties were also seized, like mobiles etc. and taken for investigations.
10. That   the   voice   samples   of   accused   persons were also obtained as also specimen writings and signatures were also obtained from them for expert examination and opinion.
11. That   they   were   sent   to   the   CFSL   for examination   and   obtained   their   expert CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 161 of 221 opinions in the case.
12. That   the   accused   persons   were   interrogated and their explanations were also recorded.
13. That in the meantime, he was transferred from the   ACB   and   the   case   was   handed   over   to another   IO   Mr.   S.Q.   Ali,   for   further investigation of the case.
14. That the carbon copy of the FIR issued by Mr. R.P.   Aggarwal,   the   then   SP   is  Ex.PW80/A bearing the signatures of Sh. P.R. Aggarwal at point A.
15. That   the   letter  Ex.PW24/A  was   received   by him   form   superintendent,   CFS,   CWC, Royapuram,   Chennai   vide   which   he   had received   the   photocopies   of   carting   register, which letter bears his signatures at point A in token of receipt of the same.
16. That   vide   letter  Ex.PW17/A  received   from Skycell Communications, he received attested copies of current agreement form for mobile no. 9840077187, belonging to Mr. R. Selvan.
17. That vide letter dated 18.04.2001 Ex.PW80/B, which was received by Sh. Thomas John, Dy.

S.P. ACB, CBI, Chennai, from whom he had received   the   said   letter,   the   call   details   for mobile   No.  9841018881,   9841041669, 9841042325,   9841026243  for   the   period 16.03.2001   to   31.03.2001   were   obtained   by Sh. Thomas John.

18. That vide letter dated 25.05.2001, from RPG Cellular   Mobile   Company   which   is Ex.PW80/C  he   had   received   the   details   of calls for mobile no. 9841094731, 9841038811, 9841092909  for   the   period   16.03.2001   to 25.03.2001.

19. That vide letter  Ex.PW15/H  he had received the   information   regarding   mobile   no. 9810139022  through   Pawan   Kumar, Inspector, ACB, New Delhi.

20. That vide letter  Ex.PW31/A  he had  received the   details   of   STD   calls   of   telephone   No. 3012849   for   the   period   16.03.2001   to 31.03.2001.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 162 of 221

21. That vide letter  Ex.PW27/A  he had received the   information   regarding   telephone No.3012849, which was installed at room No. 156, Ministry  of Finance, North Block,  New Delhi, during the month of March, 2001.

22. That vide letter  Ex.PW18/C, he had received information,   regarding   telephone   No. 6166282, installed at H­8, Green Park Extn., 2nd  Floor,   New   Delhi   in   the   name   of   Rohit Jain, from MTNL.

23. That vide letter Ex.PW26/A it was certified by MTNL   that   telephone   No.   6256715,   was working during March, 2001 and installed at (GAR)   Ministry   of   Revenue,   4­C,   Hudco Place, Andrews Ganj, New Delhi.

24. That vide letter Ex.PW26/B it was certified by MTNL   that   telephone   No.   6254955,   was working during March, 2001 and installed at 4­C, Hudco Place, Khel Gaon Marg, Andrews Ganj,   New   Delhi,   in   the   name   of   accused Sidharth Verma.

25. That vide letter Ex.PW26/C it was certified by MTNL   that   telephone   No.   6254073,   was working during March, 2001 and installed at 4­C, Hudco Place, Andrews Ganj, New Delhi, in the name of Abhinandita Mudgal.

26. That vide letter  Ex.PW18/A, he had received the   STD/ISD   call   details   of   telephone   No. 6166282   from   the   MTNL,   for   the   period 16.03.2001 to 31.03.2001.

27. That  vide  seizure  memo  Ex.PW44/A  he  had received   the   documents   mentioned   therein, from K. Vijay Pratap.

28. That  vide  seizure  memo  Ex.PW54/A  he  had seized the documents mentioned therein, from Sh.   Dilli   Babu,   who   was   proprietor   of   M/s. Vadivudaiaman Transport, Chennai.

29. That   vide   production­cum­receipt   memo, which is  Ex.PW76/A,  Sh.  B. Pannir Selvam, Inspector   CBI,   ACB,   Bangalore,   seized   the documents,   mentioned   therein,   from   Smt. Nakshatra Mary Selvi G.

30. That   vide   letter  Ex.PW5/A,   received   from Chief   Security   Officer,   Hotel   Le   Meridian, CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 163 of 221 New   Delhi   he   has   received   room   service record   for   room   No.   826   for   the   period 21.03.2001 to 24.03.2001.

31. That   vide   letter  Ex.PW3/A  received   from Ministry of Finance, Department of Revenue, Central   Board   of   Excise   &   Custom,   he   had received the notesheet pages, mentioned in the letter,   as   admitted   writing   of   accused   B.P. Verma,   for   the   purpose   of   examination   by GEQD.

32. That vide letter Ex.PW9/A, received from the office   of   Commissioner   of   Customs   (SEA), Channai,   he   had   received   the   documents mentioned therein.

33. That   vide   receipt   dated   03.01.2002   (D­64) which   is  Ex.PW80/D  he   had   received   the visitors   register   No.   140/2001­R.O.,   for   the period   09.03.2001   to   08.05.2001,   pertaining to   Gate   No.2,   Ministry   of   Finance,   North Block,   New   Delhi,   from   Mrs.   Sarita   Toora Chief   Supervisor,   Reception   Organization, Ministry of Home Affairs, North Block, New Delhi.

34. That vide letter dated 26.07.2001 (received by fax) which is  Ex.PW80/E  from RPG Cellular Company he had received the details of IMEI & SIM numbers mentioned in the letter.

35. That vide seizure memo  Ex.PW22/D, he had received two audio cassettes, mentioned in the seizure   memo,   from   Sh.   M.C.   Kashyap, Inspector CBI, SU, New Delhi.

36. That vide letter  Ex.PW57/E  (D­72) received from the office of Commissioner of Customs, Madras   (Chennai),   he   had   collected   the attested   photocopies   of   the   documents, mentioned therein.

37. That vide letter Ex.PW57/B received from the office   of   Commissioner   of   Customs   (SEA), Chennai,  he had collected the  copy of  show cause notice, issued to M/s. A.K. Enterprises.

38. That   vide   letter   dated   07.02.2002   which   is Ex.PW56/A  from  the  office  of Dy.  Manager (Finance),   Indian   Airlines,   Chennai   he   had received   the   original   passenger   manifest   of flight No. IC­440 of 21.03.2001.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 164 of 221

39. That in the said letter, the dated 21.03.2002 is mentioned,   which   is   typographical   mistake and it should be 21.03.2001.

40. That he had obtained the specimen signatures of   K.   Vijay   Pratap   vide  Ex.PW40/1   to Ex.PW10/15   (D­50)  in   presence   of   witness Pradeep Grover, who was  Special Assistant, Corporation Bank, CGO Complex, New Delhi.

41. That the bag/ suitcase opening memo which is Ex.PW68/A   was  prepared   after   conducting the   search   of   suit   case   belonged   to   Smt. Nakshatra   Mary   Selvi   G.   on   07.04.2001,   by Sh.   B.   Pannir   Selvam,   Inspector   CBI, Bangalore and the documents seized from the suitcase are mentioned in the memo.

42. That vide forwarding letter dated 04.06.2001 which   is  Ex.PW80/F,   from   Director   CFSL, CBI, New Delhi, he had received the of report No.   CFSL   2001/D­261,   dated   31.05.2001 through his SP.

43. That   vide   letter   dated   29.06.2001   which   is Ex.PW80/H    from CFSL, New Delhi he had received the report No. CFSL­2001/D­0338.

44. That   vide   letter  Ex.PW35/B,   from   Director, CFSL, CBI, New Delhi, he had received the report of CFSL which is Ex.PW35/A.

45. That vide search­cum­seizure memo which is Ex.PW39/A  the  search was conducted at the residence   of   accused   B.P.   Verma   and whatever   documents   were   found,   are mentioned in the memo and it was signed by the   independent   witnesses   and   the   team members of the CBI.

46. That   vide   letter   dated   26.03.2002   which   is Ex.PW80/I, from the office of Commissioner of Customs (SEA), Chennai, he had received the   documents   mentioned   therein,   from   Sh. K.S.P. Reddy, AO (SIIB) Chennai.

47. That   he   was   relieved   from   ACB,   CBI,   New Delhi   on  23.01.2002  and  he  took   charge  as SP, CBI, ACB, Bangalore.

48. That since, he was the original IO of this case, certain points  were  given to  him  by the  SP, ACB, CBI, New Delhi to be attended by him at CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 165 of 221 Chennai and Bangalore.

49. That   part   of   investigations   was   carried forward by him and after investigations all the papers were sent to the SP, ACB, CBI, New Delhi.

In his cross examination by the Ld. Counsel for the accused   the   witness   has   deposed   on   the   following aspects:

 That   he   has   not   collected   any   certificate under Section 65­B of the Indian Evidence Act, from any service provider, in respect of the call detail records, seized by him during the investigations.
 That   he   has   not   obtained   any   permission from the concerned court, prior to taking the specimen   signatures   &   handwritings   of   the accused persons.
 That   he   has   not   got   conducted   the   test identification   parade   of   accused   Sidharth Verma or Rajiv Sharma, during his tenure as IO.
 That   he   has   no   knowledge   whether   the recording   device,   which   was   used   for recording   the   conversations   between   the accused persons, was seized or not.  That   he   had   heard   the   contents   of   the   two audio   cassettes,   which   were   handed   over   to him by inspector M.C. Kashyap.
 That Mr. Kashyap had handed over these two audio cassettes to him and therefore,  he has no   knowledge   about   the   process   and   the persons who prepared these audio cassettes.  That he had no occasion to see any document, mentioning   therein,   that   Mr.   M.C.   Kashyap had prepared these two audio cassettes.  That he had examined the concerned officials from the mobile phone companies, from whom the call detail records were taken by him.  That  he  does  not  remember   whether   he  had made   inquiries   from   the   mobile   phone companies,   in   respect   of   any   other   mobile phone numbers, pertaining to the investigation of the present case.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 166 of 221  That   he   had   not   obtained   any   permission from   the   concerned   court   for   taking specimen   voice   samples   of   the   accused persons.
 That accused were arrested during his tenure as Investigating Officer.
 That there was an order on record, regarding the   interception   of   the   conversations,   issued by the then Secretary, Home, Government of India.
 That   he   had   obtained   the   consent   of   the accused persons, before taking their specimen signatures & handwriting.
 That these facts must have been mentioned by him   in   the   memos,   in   which   the   specimen handwriting and signatures were taken.  That   the   transcript   of   the   recorded conversations was prepared in his presence.  That   he   has   not   prepared   any   certificate under Section 65­B of the Indian Evidence Act,   regarding   the   preparation   of   the transcript.
 That   Sh.   Kiran   Kumar   Moolchand   was   the proprietor of M/s. A.K. Enterprises.  That the accused Sharvan Kumar was to get the benefit of the duty draw back.  That the accused Sharvan Kumar was having no connection with M/s. A.K. Enterprises.  That all the  actions  were done  on behalf  of M/s.   A.K.   Enterprises   by   accused   Sharvan Kumar   and   therefore,   he   was   to   get   benefit from the duty draw back.
 That   the   amount   of   duty   draw   back   is   sent directly to the account of the concerned firm and in this case the amount of duty draw back was   to   be   sent   to   the   account   of   M/s.   A.K. Enterprises.
 That   the   department   of   customs   had   issued some   notice   to   Sharvan   Kumar,   as   per   the provisions of the Customs Act.
 That   he   is   not   aware   about   the   exact proceedings   conducted   by   the   customs department against him.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 167 of 221  That he is not aware about the prosecution of the   Sharvan   Kumar   by   the   Customs Department,   under   the   provisions   of   the Customs Act.
 That he has not made any inquiries from the custom department in this regard.  That there was another consignment of Sripal Garments,   but   he   had   not   conducted   any investigations   regarding   the   quality   of   the goods of the said consignment.
 That   the   consignment   of   the   goods   of   M/s. A.K.  Enterprises   was   checked  for  quality  by the customs department.
 That the consignment of Sripal Garments was never checked.
 That he has not seized any CCTV footage from Le Meridian Hotel, Delhi.
 That the documents Ex.PW22/D was prepared before   sending   the   audio   cassettes   to   the CFSL.
 That   he   has   no   knowledge   whether   the proprietor   of   M/s.   A.K.   Enterprises   was prosecuted by the customs department or not.  That   he   has   no   knowledge   whether   the proprietor   of   M/s.   A.K.   Enterprises   has remained in custody for a period of six months in a case under the provisions of COFEPOSA.
STATEMENT OF ACCUSED AND DEFENCE EVIDENCE:
(16) After completion of prosecution evidence, the statements of the accused were recorded under Section 313 Code of Criminal Procedure wherein all incriminating evidence has been put to them which they have denied.  The accused Siddharth Verma and Rajeev Sharma  have   stated   that   they   are   innocent   and   the   Investigating Officers have conducted unfair investigations.   According to them, they   have   been   falsely   implicated   despite   there   being   no   tangible CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 168 of 221 evidence against them and no evidence has been brought on record to attribute any overt act to them or to show that they had entered into any   criminal   conspiracy   with   the   co­accused.     They   have   further stated that the witnesses of the prosecution are interested witnesses and   they   have   deposed   with   a   view   to   secure   their   unlawful   and illegal conviction.
(17) The   accused  C.   Sharvan   Kumar  has   similarly   stated that   he   is   innocent   and   the   Investigating   Officers   have   conducted unfair   investigations.   According   to   him,   he   has   been   falsely implicated despite there being no tangible evidence against him and no evidence has been brought on record to attribute any overt act to him or to show that he had entered into any criminal conspiracy with the co­accused.   They have further stated that the witnesses of the prosecution are interested witnesses and they have deposed with a view to secure their unlawful and illegal conviction. (18) However, none of the accused have preferred to examine any witness in their defence.  
ARGUMENTS:
(19) I have heard the arguments advanced before me by the Learned Senior Public Prosecutor for CBI and the Learned Defence Counsels.   I   have   also   considered   the   written   memorandum   of arguments filed by the prosecution as well as the defence and the main plank of their arguments is culled out as under.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 169 of 221 Arguments on behalf of the accused:

 Principle accused B.P. Verma and K. Vijay Pratap have expired: It is argued that the foundation of the present case is   the  receipt   of  illegal  gratification   by  the   accused   B.P. Verma in lieu of favour shown to C. Sharvan Kumar. Once the public servant namely B.P. Verma is dead and is not in the   position   to   defend   himself,   the   Court   cannot   given findings   against   such   person   and   hence   the   charge   of Section 120­B Indian Penal Code against those who have conspired with the public servant fails. Reference in this regard   is   made   to   the   case   of  Ketrogen   Kemi   Vs.   State through CBI reported in 2004 (72) DRJ 693.    There is no voice identification of Siddharth Verma: It is argued   that   the   voice   conversation   between   the   accused B.P.   Verma   (since   expired)   and   the   accused   Siddharth Verma has not been proved as the witness N. Rama Krishna (PW8) has not recognized the voice and refers him as 'some other person'.  It is further argued, that the CFSL Report (D­55) has not been proved in accordance with law, the experts Sh. T.R. Nehra and Sh. C.K. Jain having expired.  It is also argued that the even the voice of accused Siddharth Verma has not been connected and the main accused B.P. Verma   only   refers   as   'Kittu'.     It   is   submitted   that   no permission to take the specimen voice of accused Siddharth Verma was obtained any consent has been taken from the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 170 of 221 accused. Reliance is placed upon the judgments in the case of Ritesh Sinha Vs. State of U.P. & Anr. reported in 2013 (2) SCC 357  and  Rakesh Bisth Vs. CBI  reported in  ILR 2007 Del 223.

 Interception order expired before the phone conversation was intercepted:  It is argued that the interception orders, issued   by   Sh.   Kamal   Pandey,   Secretary,   Government   of India,   Ministry   of   Home   Affairs   which   are  Ex.PW22/A, Ex.PW22/B  and  Ex.PW22/C  were   in   relation   to   three telephone numbers i.e. 6564747, 6464805 and 6463602 for the period 15.11.2000 to 15.02.2001.   It is submitted that the prosecution sought the interception of phone including 9810139022 belonging to B.P. Verma and the order passed on 15.11.2000 was operating for a period of 90 days and hence ceased to be operational after 15.02.2001.    Master   Recording   Machine   and   Master   Cassettes   not seized:  the   Ld.   Counsel   for   the   accused   has   placed   his reliance upon the testimony of M.C. Kashyap (PW22) who had prepared two cassettes of intercepted conversation and during   cross­examination   has   conceded   that   the conversation   were   recorded   in   an   automatic   recording machine which was never seized nor the master cassettes were seized.

 No certificate under Section 65­B of Indian Evidence Act:

It is argued that the cassettes have been proved by N. Rama CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 171 of 221 Krishna   (PW8)   and   M.C.   Kashyap   (PW22)   without producing the certifications under  Section 65­B of Indian Evidence   Act.   The   impugned   conversation   was   dated 22.03.2001 and Section 65­B of Indian Evidence Act was inserted   by   an   act   of   Parliament   in   2000   and   came   into effect on 17.10.2000 and hence the certificate under Section 65­B of Indian Evidence Act was necessary.   Reliance is placed upon the case of  Anvar P.V. Vs. P.K. Basheer & Others reported in 2014 (10) SCC 43 and it is argued that even the secondary evidence produced by the prosecution has not been accompanied by the certificate under Section 65­B of the Indian Evidence Act.

 No attempt to lay a trap: It is argued that the present FIR was   registered   on   30.03.2001   i.e.   seven   days   after   the alleged pick­up of money by Rajeev Sharma from the hotel of K. Vijay Pratap.   It is further argued that the CBI who were intercepting and monitoring the phone calls, made no attempts to lay the trap on 23.02.2001 wherein they could have caught the alleged accused red handed but chose not to do so and registered an FIR seven days later.  PW20 and PW25 do not support the case of prosecution:

It is argued that Pratap Singh (PW20) and Kishore Chand Pandey   (PW25)   have   not   supported   the   case   of   the prosecution.  Though in their statements under Section 161 Cr.P.C. both these witnesses claimed that Rajeev Sharma CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 172 of 221 had come to the guest house in Green Park and handed over a black packet to Siddharth Verma but in the Court Pratap Singh (PW20) has categorically stated that he did recollect any conversation between Siddharth Verma and Rajeev Sharma and no packet was handed over in his presence. Further,   reliance   is   placed   upon   the   testimony   of Kishore Chand Pandey (PW25) who has stated that he does not remember whether he had stated to the CBI that  Rajeev Sharma had come that night  at 9:00 PM and was declared hostile.
Arguments on behalf of the prosecution:
(20) The Ld. Senior Public Prosecutor for CBI has admitted that   the   main   accused  B.P.   Verma  i.e.   Public   Servant   and   the accused K. Vijay Pratap have expired during the trial.  It is also an   admitted   case   of   the   prosecution   that   the  Master   Recording Machine and the Master Cassettes have neither been seized nor produced in the Court.  It is argued that the oral testimony of M.C. Kashyap   (PW22)   who   had   intercepted   the   telephone   calls   of   B.P. Verma and Siddharth Verma and had heard the same and also the testimony of N. Rama Krishna (PW8), are sufficient evidence against the accused Siddharth Verma in so far as his voice identification is concerned.  Ld. Senior Public Prosecutor for CBI has also placed his reliance upon the transcript of the conversation which is  Ex.PW8/A and  the  CFSL   report  which  gives  a  positive  opinion in respect of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 173 of 221 voice of B.P. Verma and K. Vijay Pratap is concerned, though it is an admitted that the said reports have not been proved by  calling the experts   who   too   have   expired.     However,   the   Ld.   Senior   Public Prosecutor has placed his reliance upon the provisions of Section 293 Cr.P.C.  and   has   argued   that   the   CFSL   reports   are   admissible   in evidence.
(21) Reliance has also been placed upon the testimonies of Sunil   Kumar   Sayal   and   K.   Maggo   (PW5)   who   have   proved   the various documents relating to stay of accused K. Vijay Pratap in hotel Le­Meridian i.e. computerized bill which is Ex.P­2, two cheques vide which   the   accused   K.   Vijay   Pratap   made   the   payments   which   are Ex.PW4/A  and  Ex.PW4/B;   letter   of   Hotel   Le­Meridian   which   is Ex.PW5/A; list of room service which is Ex.PW5/B and registration cards   which   are  Ex.PW5/D  to  Ex.PW5/F.     Ld.   Senior   Public Prosecutor   has   conceded   that   the   Investigating   Officer   has   in   his cross­examination admitted that he has not collected the certificate under  Section 65­B of the Indian Evidence Act  with regard to the Call Details Record and the recorded conversation.
OBSERVATIONS & FINDINGS: 
(22) I have considered the rival contentions.  My findings are as under:
Registration of FIR ­ Proved:
(23) The present case was registered on 30.03.2001 against the accused B.P. Verma (since expired) the then Chairman of Central CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 174 of 221 Board   of   Excise   and   Customs;   Siddharth   Verma;   K.   Vijay   Pratap (since expired); Rajeev Sharma; C. Sharvan Kumar and  M/s. A.K. Enterprises through its Proprietor Kiran Kumar.   However, later on only the accused B.P. Verma (since expired); Siddharth Verma; K. Vijay Pratap (since expired); Rajeev Sharma and C. Sharvan Kumar were sent up for trial.   The Investigating Officer i.e. ASP CBI Sh.

A.P.   Singh   has   duly   proved   the   carbon   copy   of   FIR   which   is Ex.PW80/A.  Even otherwise, the accused have not disputed the FIR and hence, I hold that the registration of FIR has been duly proved. 

Main accused B.P. Verma and K. Vjay Pratap have expired:

(24) The allegations against the accused B.P. Verma, the then Chairman   of   central   Board   of   Excise   and   Customs   was   of   taking illegal   gratification   from   the   exporters   and   the   accused   K.   Vijay Pratap was the middle man who allegedly acted on behalf of M/s.

A.K. Enterprises.  During the trial the accused B.P. Verma expired on 08.08.2005  and the accused K. Vijay Pratap expired on  09.06.2013. The record reveals that the charges were framed against the accused B.P. Verma and K. Vijay Pratap for the offences under Section 120­B IPC r/w Section  7  of  The Prevention of  Corruption Act, 1988. Further, charges under Section 7 of The Prevention of Corruption Act, 1988 were also framed against accused B.P. Verma and charges for the offences punishable under  Section 12  of  The Prevention of Corruption Act, 1988  were also framed against accused K. Vijay Pratap.  In so far as the surviving accused namely Siddharth Verma, CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 175 of 221 Rajeev Sharma and C. Sharvan Kumar are concerned, charges were framed against them under  Sections 120­B  read with  Section 7  and Section 12  of the  Prevention of Corruption Act, 1988.   The main accused B.P. Verma, a public servant having expired during the trial and not being in a position to defend himself, no findings can be given   either   against   the   accused   B.P.   Verma   or   accused   K.   Vijay Pratap.     The   proceedings   against   the   accused   B.P.   Verma   and   K. Vijay Pratap have already been abated during the trial of the case.

Electronic Evidence:

(25) The   present   case   was   registered   on   the   basis   of   the information received during tapping of telephones and the entire case of   the   prosecution   is   based   upon   the   Call   Details   Record   and   the telephonic conversation i.e. electronic data.  It is an admitted case of the prosecution that the voice recording had been done on the Master Recording Machine and thereafter the data was copied to from the Cassette of Master Recording Machine to other audio cassettes which audio   cassettes   have   been   produced   in   the   Court   and   also   sent   to CFSL.   Admittedly,  no   certificate   under   Section   65­B   of   the Evidence   Act  has   been   produced   in   the   Court   with   regard   to   the telephonic   conversation   copied   through   the   Master   Recording Machine or with regard to the Call Details Record, so much so even the Customer Application forms of the accused Siddharth Verma and Rajeev   Sharma   have   not   been   produced   before   this   Court   by   the prosecution. 
 
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 176 of 221 (26) Before   coming   to   the   appreciation   to   the   evidence produced   by   the   prosecution   and   the   implication   there   of,   it   is necessary   to  revert   back   to   the  provisions   of  Section  65­B  of   the Indian Evidence Act which provides as under:
65   B.   Admissibility   of   electronic   records   ­  (1) Notwithstanding anything contained in this Act, any information contained in electronic record which is printed on a paper, stored, recorded or copied in optical or magnetic media produced by a computer (herein after referred as a computer output) shall be deemed   to   be   also   a   document,   if   the   condition mentioned in this section are satisfied in relation to the information and computer in question and shall be  admissible   in  any   proceedings,   without   further proof or production of the original or of any fact stated   therein   of   which   direct   evidence   would   be admissible.

(2) the conditions referred to in sub­section (1) in respect of a computer output shall be the following, namely­

(a) the   computer   out   put   containing   the information   was   produced   by   the   computer during the period over which the computer was used regularly to store or process information for   the   purposes   of   any   activities   regularly carried   on   over   that   period   by   the   person having   lawful   control   over   the   use   of   the computer.

(b)  during the said period, information of the kind contained in the electronic record or of   the   kind   from   which   the   information   so contained is derived was regularly fed into the computer in the ordinarily course of the said activities:, CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 177 of 221

(c)  throughout the material part of the said period,   the   computer   was   operating   properly or, if not, then in respect of any period in which it   was   not   operating   property   or   was   out   of operation  during  that  part of  the period  was not such as to affect the electronic record or the accuracy of its contents:, and

(d)  the   information   contained   in   the electronic record reproduces or is derived from such information fed into the computer in the ordinary course of the said activities.

(3)   where over any period, the function of storing or processing information for the purposes of any activities regularly carried on over that period as mentioned   in   clause   (a)   of   sub­section   (2)   was regularly performed by computers, whether­

(a) by   a   combination   of   computers operation over that period:, or

(b) by   different   computer   operation   in succession over that period or

(c)  by different combination of computers operation in succession over that periods: or

(d)  in   any   other   manner   involving   the successive   operation   over   that   period,   in whatever order, of one or more computers and one or more combination  of   computers,   all the computers used for that purpose during tat period  shall be treated for the purpose of this section as constituting as single computer: and references in this section to a computer shall be constructed accordingly.

(4)  in any proceedings where it is desired to give a statement in evidence by virtue of this section, a certificate doing any of the following things, that is to say.

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 178 of 221

(a)  identifying   the   electronic   record containing   the   statement   and   describing   the manner in which it was produced:

(b)  giving   such   particulars   of   any   device involved in production of that involved in the production   of   that   electronic   record   was produced by a computer.
(c)  dealing   with   any   of   the   matters   to which the conditions mentioned in sub­section (2)   relate,   and   purporting   to   be   signed   by   a person   occupying   a   responsible   official position   in   relation   to   the   operation   of   the relevant device or the management of relevant activities   (whichever   is   appropriate)   shall   be sufficient for a mater to be stated to the best of the knowledge and belief of the person stating it.
                  (5)      For the purposes of section:­
                         (a)     information   shall   be   taken   to   be
supplied to a computer if it is supplied  thereto in any appropriate form and whether it is so supplied directly or  (with   or   without   human intervention)   by   means   of   action   any appropriate equipment. 
(b)    whether in course of activities carried on by any official information is supplied with a view to for its being stored or processed for the   purposes   of   those   activities,   that information, if duly supplied to that computer, shall be taken to be supplied to it in the course of those activities:,
(c)   a   computer   output   shall   be   taken   to have been proceeded by a  computer whether it was produced by it directly or (with or without human  intervention)   by   means   of   any appropriate equipment.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 179 of 221 (27) In the case of  Anvar P.V. Vs. P.K. Basheer & Others reported in 2014 (10) SCC 43 decided by the Three Judges Bench of Hon'ble Supreme Court of India comprising of Hon'ble the then Chief Justice of India R.M. Lodha, Hon'ble Mr. Justice Kurian Joseph and Hon'ble   Mr.   Justice   Rohinton   Fali   Nariman,   the   Hon'ble   Supreme Court   has   clearly   laid   down   the   manner   in   which   the   Electronic Record is required to be proved and I quote:
"........ The evidence consisted of three parts - (i) electronic   records,   (ii)   documentary   evidence other   than   electronic   records,   and   (iii)   oral evidence.   As   the   major   thrust   in   the   arguments was on electronic records, we shall first deal with the same.
6. Electronic record produced for the inspection of   the   court   is   documentary   evidence   under Section   3   of   The   Indian   Evidence   Act,   1872 (hereinafter referred to as 'Evidence Act').  The Evidence Act underwent a major amendment by Act 21 of 2000 [The Information Technology Act, 2000 (hereinafter referred to as 'IT Act')]. Corresponding amendments were also introduced in   The   Indian   Penal   Code   (45   of   1860),   The Bankers Books Evidence Act, 1891, etc.
7.   Section   22A   of   the   Evidence   Act   reads   as follows:
"22A.   When   oral   admission   as   to   contents   of electronic records are relevant­ Oral  admissions as to the contents of electronic records are not relevant, unless the genuineness of the electronic record produced is in question."

8.   Section   45A   of   the   Evidence   Act   reads   as follows:

"45A.   Opinion   of   Examiner   of   Electronic Evidence.­When in a proceeding, the court has to form   an   opinion   on   any   matter   relating   to   any CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 180 of 221 information transmitted or stored in any computer resource or any other electronic or digital form, the   opinion   of   the   Examiner   of   Electronic Evidence   referred   to   in   section   79A   of   the Information Technology Act, 2000(21 of 2000)., is a relevant fact.  
Explanation.­­For the purposes of this section, an Examiner   of   Electronic   Evidence   shall   be   an expert."

9. Section 59 under Part II of the Evidence Act dealing with proof, reads as follows:

"59. Proof of facts by oral evidence.--All facts, except   the   contents   of   documents   or   electronic records, may be proved by oral evidence."

10. Section 65A reads as follows:

"65A. Special provisions as to evidence relating to  electronic  record:   The   contents   of  electronic records   may   be   proved   in   accordance   with   the provisions of section 65B."

11. Section 65B reads as follows:

"65B. Admissibility of electronic records:
(1)   Notwithstanding   anything   contained   in   this Act,  any   information   contained  in  an  electronic record   which   is   printed   on   a   paper,   stored, recorded or copied in optical or magnetic media produced by a computer (hereinafter referred to as   the   computer   output)   shall   be   deemed   to   be also a document, if the conditions mentioned in this   section   are   satisfied   in   relation   to   the information and computer in question and shall be admissible in any proceedings, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein   of   which   direct   evidence   would   be admissible.
(2) The conditions referred to in sub­section (1) in respect   of   a   computer   output   shall   be   the following, namely: ­ CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 181 of 221
(a)   the   computer   output   containing   the information was produced by the computer during the   period   over   which   the   computer   was   used regularly to store or process information for the purposes   of   any   activities   regularly   carried   on over   that   period   by   the   person   having   lawful control over the use of the computer; 
(b) during the said period, information of the kind contained in the electronic record or of the kind from   which   the   information   so   contained   is derived was regularly fed into the computer in the ordinary course of the said activities;
(c)   throughout   the   material   part   of   the   said period, the computer was operating properly or, if not, then in respect of any period in which it was not   operating  properly  or   was   out  of  operation during that part of the period, was not such as to affect the electronic record or the accuracy of its contents; and
(d)   the   information   contained   in   the   electronic record   reproduces   or   is   derived   from   such information fed into the computer in the ordinary course of the said activities.
(3) Where over any period, the function of storing or processing information for the purposes of any activities regularly carried on over that period as mentioned   in   clause   (a)   of   sub­section   (2)   was regularly performed by computers, whether -
(a) by a combination of computers operating over that period; or
(b)   by   different   computers   operating   in succession over that period; or
(c)   by   different   combinations   of   computers operating in succession over that period; or
(d) in any other manner involving the successive operation over that period, in whatever order, of one   or   more   computers   and   one   or   more combinations   of   computers,   all   the   computers used for that purpose during that period shall be CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 182 of 221 treated   for   the   purposes   of   this   section   as constituting a single computer; and references in this   section   to   a   computer   shall   be   construed accordingly.
(4) In any proceedings where it is desired to give a statement in evidence by virtue of this section, a certificate doing any of the following things, that is to say, ­
(a)   identifying   the   electronic   record   containing the statement and describing the manner in which it was produced; 
(b) giving such particulars of any device involved in the production of that electronic record as may be  appropriate   for  the  purpose   of  showing  that the   electronic   record   was   produced   by   a computer;
(c) dealing with any of the matters to which the conditions   mentioned   in   sub­section   (2)   relate, and   purporting   to   be   signed   by   a   person occupying   a   responsible   official   position   in relation to the operation of the relevant device or the   management   of   the   relevant   activities (whichever   is   appropriate)   shall   be   evidence   of any matter stated in the certificate; and for the purposes of this sub­section it shall be sufficient for   a   matter   to   be   stated   to   the   best   of   the knowledge and belief of the person stating it. (5) For the purposes of this section, ­
(a) information shall be taken to be supplied to a computer   if   it   is   supplied   thereto   in   any appropriate   form   and   whether   it   is   so   supplied directly or (with or without human intervention) by means of any appropriate equipment;
(b) whether in the course of activities carried on by   any   official,   information   is   supplied   with   a view   to   its   being   stored   or   processed   for   the purposes   of   those   activities   by   a   computer operated   otherwise   than   in   the   course   of   those activities, that information, if duly supplied to that CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 183 of 221 computer, shall be taken to be supplied to it in the course of those activities; 
(c) a computer output shall be taken to have been produced by a computer whether it was produced by   it   directly   or   (with   or   without   human intervention)   by   means   of   any   appropriate equipment.

Explanation: For the purposes of this section any reference to information being derived from other information   shall   be   a   reference   to   its   being derived therefrom by calculation, comparison or any other process."

These are the provisions under the Evidence Act relevant to the issue under discussion.

12. In the Statement of Objects and Reasons to the IT Act, it is stated thus:

"New   communication   systems   and   digital technology have made drastic changes in the way we   live.   A   revolution   is   occurring   in   the   way people transact business."

In   fact,   there   is   a   revolution   in   the   way   the evidence is produced before the court. Properly guided, it makes the systems function faster and more effective. The guidance relevant to the issue before us is reflected in the statutory provisions extracted above.

13.   Any   documentary   evidence   by   way   of   an electronic record under the Evidence Act, in view of  Sections  59  and 65A, can  be  proved  only  in accordance with the procedure prescribed under Section   65B.   Section   65B   deals   with   the admissibility   of   the   electronic   record.   The purpose   of   these   provisions   is   to   sanctify secondary evidence in electronic form, generated by a computer. It may be noted that the Section starts   with   a   non   obstante   clause.   Thus, notwithstanding   anything   contained   in   the Evidence   Act,   any   information   contained   in   an CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 184 of 221 electronic   record   which   is   printed   on   a   paper, stored, recorded or copied in optical or magnetic media produced by a computer shall be deemed to be a document only if the conditions mentioned under   sub­Section   (2)   are   satisfied,   without further proof or production of the original. The very   admissibility   of   such   a   document,   i.e., electronic   record   which   is   called   as   computer output,   depends   on   the   satisfaction   of   the   four conditions   under   Section   65B(2).   Following   are the specified conditions under Section 65B(2) of the Evidence Act: 

(i)   The   electronic   record   containing   the information   should   have   been   produced   by   the computer during the period over which the same was   regularly   used   to   store   or   process information   for   the   purpose   of   any   activity regularly   carried   on   over   that   period   by   the person having lawful control over the use of that computer;
(ii)   The   information   of   the   kind   contained   in electronic record or of the kind from which the information is derived was regularly fed into the computer   in   the   ordinary   course   of   the   said activity;
(iii) During the material part of the said period, the   computer   was   operating   properly   and   that even   if   it   was   not   operating   properly   for   some time, the break or breaks had not affected either the record or the accuracy of its contents; and
(iv)   The   information   contained   in   the   record should be a reproduction or derivation from the information fed into the computer in the ordinary course of the said activity.

14. Under Section 65B(4) of the Evidence Act, if it   is   desired   to   give   a   statement   in   any proceedings pertaining to an electronic record, it is permissible provided the following conditions are satisfied:

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 185 of 221
(a)  There must be a certificate which identifies the electronic record containing the statement;
(b) The certificate must describe the manner in which the electronic record was produced;
(c) The certificate must furnish the particulars of the   device   involved   in   the   production   of   that record;
(d) The certificate must deal with the applicable conditions   mentioned   under   Section   65B(2)   of the Evidence Act; and
(e)   The   certificate   must   be   signed   by   a   person occupying   a   responsible   official   position   in relation to the operation of the relevant device.

15. It is further clarified that the person need only to state in the certificate that the same is to the best   of   his   knowledge   and   belief.   Most importantly,   such   a   certificate   must   accompany the   electronic   record   like   computer   printout, Compact Disc (CD), Video Compact Disc (VCD), pen drive, etc., pertaining to which a statement is sought to be given in evidence, when the same is produced   in   evidence.   All   these   safeguards   are taken to ensure the source and authenticity, which are   the   two   hallmarks   pertaining   to   electronic record sought to be used as evidence. Electronic records   being   more   susceptible   to   tampering, alteration,   transposition,   excision,   etc.   without such safeguards, the whole trial based on proof of electronic records can lead to travesty of justice.

16. Only if the electronic record is duly produced in terms of Section 65B of the Evidence Act, the question would arise as to the genuineness thereof and   in   that   situation,   resort   can   be   made   to Section 45A  - opinion of examiner of electronic evidence.

17.   The   Evidence   Act   does   not   contemplate   or permit the proof of an electronic record by oral evidence if requirements under Section 65B of the Evidence Act are not complied with, as the law CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 186 of 221 now stands in India.

18. It is relevant to note that Section 69 of the Police and Criminal Evidence Act, 1984 (PACE) dealing with evidence on computer records in the United Kingdom was repealed by Section 60 of the   Youth   Justice   and   Criminal   Evidence   Act, 1999. Computer evidence hence must follow the common law rule, where a presumption exists that the computer producing the evidential output was recording   properly   at   the   material   time.   The presumption   can   be   rebutted   if   evidence   to   the contrary   is   adduced.   In   the   United   States   of America,   under   Federal   Rule   of   Evidence, reliability of records normally go to the weight of evidence and not to admissibility.

19.   Proof   of   electronic   record   is   a   special provision   introduced   by   the   IT   Act   amending various   provisions  under  the  Evidence  Act.  The very caption of Section 65A of the Evidence Act, read with Sections 59 and 65B is sufficient to hold that the special provisions on evidence relating to electronic   record   shall   be   governed   by   the procedure   prescribed   under   Section   65B   of   the Evidence Act. That is a complete code in itself. Being   a   special   law,   the   general   law   under Sections 63 and 65 has to yield....."

(28) In the above case the Hon'ble Supreme Court had also made a reference to the observations made on the aspect of Section 65­B of Evidence Act in the earlier case of State (NCT of Delhi) Vs. Navjot Sandhu alias Afsan Guru,  reported in  (2005) 11 SCC 600 and distinguished the same as under:

".......   20.   In  State   (NCT   of   Delhi)   Vs.   Navjot Sandhu alias Afsan Guru, reported in (2005) 11 SCC 600 a two­Judge Bench of this Court had an CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 187 of 221 occasion   to   consider   an   issue   on   production   of electronic record as evidence. While considering the printouts of the computerized records of the calls pertaining to the cellphones, it was held at Paragraph­150 as follows:
"150.   According   to   Section   63,   secondary evidence means and includes, among other things, "copies   made   from   the   original   by   mechanical processes   which   in   themselves   insure   the accuracy of the copy, and copies compared with such copies".

Section   65   enables   secondary   evidence   of   the contents   of   a   document   to   be   adduced   if   the original is of such a nature as not to be easily movable. It is not in dispute that the information contained   in   the   call   records   is   stored   in   huge servers   which   cannot   be   easily   moved   and produced   in   the   court.   That   is   what   the   High Court   has   also   observed   at   para   276.   Hence, printouts   taken   from   the   computers/servers   by mechanical process and certified by a responsible official of the service­providing company can be led   in   evidence   through   a   witness   who   can identify the signatures of the certifying officer or otherwise speak of the facts based on his personal knowledge.   Irrespective of the compliance with the   requirements   of   Section   65­B,   which   is   a provision dealing with admissibility of electronic records,  there  is  no  bar  to adducing  secondary evidence   under   the   other   provisions   of   the Evidence Act, namely, Sections 63 and 65. It may be   that   the   certificate   containing   the   details   in sub­section (4) of Section 65­B is not filed in the instant   case,   but   that   does   not   mean   that secondary evidence cannot be given  even if the law   permits   such   evidence   to   be   given   in   the circumstances   mentioned   in   the   relevant provisions, namely, Sections 63 and 65."......

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 188 of 221

21.  It   may   be   seen   that  it   was   a   case   where   a responsible   official   had   duly   certified   the document   at   the   time   of   production   itself.   The signatures in the certificate were also identified. That   is   apparently   in   compliance   with   the procedure   prescribed   under   Section   65B   of   the Evidence   Act.   However,   it   was   held   that irrespective   of   the   compliance   with   the requirements of Section 65B, which is a special provision   dealing   with   admissibility   of   the electronic   record,   there   is   no   bar   in   adducing secondary evidence, under Sections 63 and 65, of an electronic record.

22. The evidence relating to electronic record, as noted herein before,  being a special provision, the   general   law   on   secondary   evidence   under Section 63 read with Section 65 of the Evidence Act shall yield to the same. Generalia specialibus non   derogant,   special   law   will   always   prevail over   the   general   law.   It   appears,   the   court omitted   to   take   note   of   Sections   59   and   65A dealing   with   the   admissibility   of   electronic record. Sections 63 and 65 have no application in the   case   of   secondary   evidence   by   way   of electronic record; the same is wholly governed by Sections   65A   and   65B.   To   that   extent,   the statement   of   law   on   admissibility   of   secondary evidence pertaining to electronic record, as stated by this court in Navjot Sandhu case (supra), does not   lay   down   the   correct   legal   position.   It   is required   to   be   overruled   and   we   do   so.  An electronic record by way of secondary evidence shall   not   be   admitted   in   evidence   unless   the requirements   under   Section   65B   are   satisfied. Thus,   in   the   case   of   CD,   VCD,   chip,   etc.,   the same shall be accompanied by the certificate in terms   of   Section   65B   obtained   at   the   time   of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 189 of 221 taking   the   document,   without   which,   the secondary evidence pertaining to that electronic record, is inadmissible.

23.   The   appellant   admittedly   has   not   produced any certificate in terms of Section 65B in respect of the CDs, Exhibits­P4, P8, P9, P10, P12, P13, P15, P20 and P22. Therefore, the same cannot be admitted in evidence. Thus, the whole case set up regarding   the   corrupt   practice   using   songs, announcements and speeches fall to the ground.

24. The situation would have been different had the   appellant   adduced   primary   evidence,   by making available in evidence, the CDs used for announcement   and   songs.   Had   those   CDs   used for   objectionable   songs   or   announcements   been duly   got   seized   through   the   police   or   Election Commission   and   had   the   same   been   used   as primary   evidence,   the   High   Court   could   have played   the   same   in   court   to   see   whether   the allegations were true. That is not the situation in this   case.   The   speeches,   songs   and announcements   were   recorded   using   other instruments and by feeding them into a computer, CDs were made therefrom which were produced in   court,   without   due   certification.   Those   CDs cannot   be   admitted   in   evidence   since   the mandatory   requirements   of   Section   65B   of   the Evidence Act are not satisfied. It is clarified that notwithstanding what we have stated herein in the preceding paragraphs on the secondary evidence on electronic record with reference to Section 59, 65A and 65B of the Evidence Act, if an electronic record as such is used as primary evidence under Section   62   of   the   Evidence   Act,   the   same   is admissible in evidence, without compliance of the conditions   in   Section   65B   of   the   Evidence Act......"

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 190 of 221 (29) Applying these settled principles of law to the facts of the present case, I may observe that the provisions of Section 65­B of the Indian Evidence was inserted by an act of parliament in 2000 and came into effect on 17.10.2000.  The impugned conversation was of dated 23.03.2001, the present FIR was registered on 30.03.2001 and the charge sheet was filed on 26.07.2002. (30) It is an admitted case of the prosecution that the Master Recording Machine and the Master Cassette have never been seized nor produced in the Court and the certificate under Section 65­B of Indian   Evidence   Act   with   regard   to   the   copies   prepared   from   the Master Cassette have never been obtained.  Further, the Call Details Record on which the prosecution is placing its reliance are also not accompanied with the certificate under Section 65­B of Indian Evidence Act and not proved in accordance with law.   Also, the Customer   Application   Forms   of   both   the   accused   Siddharth Verma and Rajeev Sharma have not been obtained and produced in the court to prove their involvement.  Hence, under the given circumstances, the evidence in the form of telephonic conversation/ transcripts and the Call Details Record which are not accompanied by any certificate under Section 65­B of Evidence Act, is inadmissible in evidence.  

CFSL Reports - Not Proved:

(31) The case of the prosecution is that the voice samples of Siddharth Verma, B.P. Verma (now deceased) and K. Vijay Pratap CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 191 of 221 (now deceased) had been taken and were sent to CFSL for expert opinion and the experts Sh. T.R. Nehra and Sh. N.K. Jain had given a positive   report.   Ld.   Counsel   for   the   accused   Siddarth   Verma   has raised   an   objection   with   regard   to   the   admissibility   of   the   CFSL reports on the ground that the said evidence is self incriminating.   (32) Before coming to the merits of the case, I may observe that   it   would  depend   upon   the   appreciation   of   report   /   opinion   of handwriting expert and other attending circumstances as to whether the said report can be relied upon or not and to what extent.  Section 45 of the Indian Evidence Act lay down that when the court has to form an opinion as to foreign law or of science or art or as identity of hand writing or finger impressions, the opinions upon that point of the persons expert in that science are  relevant facts.   If the two voice samples match with each other, this itself is an evidence as per the Indian Evidence Act.  To say it differently, the matching of two voice samples is itself a substantial evidence under Section 45 of Indian Evidence Act and the opinion of the hand writing expert is sought only   to   facilitate   the   court   to   form   an   opinion   on   this   point.

Therefore, to say that conviction can be or cannot be based solely upon   the   report   of   hand   writing   expert   would   be   misleading.   The appropriate interpretation of  Section 45  of  Indian Evidence Act  is that   court   is   competent   to   form   its   own   opinion   on   the   point   of science (voice analysis) and for that purpose the court may call for the report of the expert/ analyst.  Therefore, the relevant fact before this court is the matching or non matching of the voice samples of the accused   with   the   questioned   voice   samples.   If   the   voice   samples CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 192 of 221 match, there cannot be any hitch in convicting the accused even if further corroborative evidence is not available.  (33) In   the   case   of  S.   Pratap   Singh   Vs.   State   of   Punjab reported   in  1964   (4)   SCR   733  the   Hon'ble   Supreme   Court   has observed as under:

"....   76.   The   High   Court   did   not   rely   on   the renderings   of   the   tape   recorded   conversation   in view of the fact that such tape recordings can be tampered   with.     Tape   recordings   can   be   legal evidence by way of corroborating the statements of a person who deposes that the other speaker and he carried   on   that   conversation   or   even   of   the statement   of   a   person   who   may   depose   that   he over­heard   the   conversation   between   the   two persons   and   what   they   actually   stated   had   been tape recorded.  Weight to be given to such evidence will   depend   on   the   other   facts   which   may   be established in a particular case.  It cannot be held, and it has not been so held by the Court below, that the record of the conversation on a tape record is not   admissible   in   evidence   for   any   purpose   and therefore   we   need   not   say   anything   more   about it....."

(34) Similarly,   the   Hon'ble   Delhi   Court   has   in   the   case   of State   Vs.   Ravi   alias   Munna  reported   in  2000   (52)   DRJ   77  has observed and I quote as under:

"........  It   is   settled   law   that   rendering   a   tape­ recorded   conversation   can   be   legal   evidence   by way   of   corroborating   the   statement   of   a   person who deposes that the other speaker and he carried on with the conversation or even of the statement of   a   person   who   deposes   that   he   overheard   the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 193 of 221 conversation   between   the   two   persons   and   what they   actually   stated   had   been   tape­recorded.  The tape­recorded   conversation   can   only   be   used   as corroborative   evidence   of   such   conversation deposed to by any of the parties to the conversation. In   the   instant   case,   there   is   absence   of   such evidence, therefore, the tape­recorded conversation is indeed no evidence and cannot be relied upon. The Supreme Court in Mahavir Prasad Verma Vs. Surinder Kaur, has held :
 "tape­recorded conversation can only be relied upon as corroborative evidence of conversation deposed   to   by   any   of   the   parties   to   the conversation and in the absence of evidence of any   such   conversation,   the   tape­recorded conversation is indeed no proper evidence and cannot be relied upon......"

(35) Recently,   in   the   case   of  Savita   @   Babbal   Vs.   State reported   in  2011   SCC   OnLine   Del   1966,   the   Hon'ble   Delhi   High Court   while   considering   the   admissibility   of   such   tape   recorded conversations held that the tape recorded conversations contained in the cassette should be accompanied by a  certificate under Section 65­B of the Evidence Act and the mere exhibition of a transcript is not sufficient.  I quote the relevant portion as under:

"........   22.   Learned   counsel   argued   that   the   so called telephonic conversations, the transcripts of which   were   relied   on   by   the   prosecution,   are inadmissible. In this respect, it was submitted that there   was   no   proof,   or   connecting   material   to establish   that   Telephone   Number   31925   was installed   at   the   Ashram   of   the   Swami.   The transcripts nowhere reveal any role of the swami or Savita,   in   the   crime.   Importantly,   submitted   the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 194 of 221 counsel,   no   one   from   the   telephone   exchange,   at Rishikesh was examined, in the trial to prove that the recording in fact took place, as alleged in this case. Lastly, submitted the counsel, the transcripts cannot   be   co­   related   with   the   voice   of   any   one accused.   Arguing   about   admissibility   of   such telephone recordings, their cassettes, or transcripts, the appellants' counsel submitted that the decision in  Mahavir Prasad Verma v. Surinder Kaur, AIR 1982   SC   1043  and   of   a   Division   Bench   of   this Court, in State v. Ravi, 2000 (1) AD (Del) 222 have ruled   that  tape   recorded   conversations   can   be relied   upon   as   corroborative   evidence   of conversation   deposed   to   by   parties   to   the conversation and in the absence  of  evidence  (of such   conversation)   the   tape   recording   is   not proper   evidence,   and   cannot   be   relied   on. Similarly, the judgments reported as R.M. Malkani v.   State   of   Maharastra,   AIR   1973   SC   417; Ziyauddin   Burhanuddin   Bukhari   v.   Brijmohan Ramdass   Mehra,   AIR   1975   SC   1788   and   Ram Singh   v.  Col.  Ram   Singh,  AIR  1986  SC   3  have been relied on to show what are the material tests for a tape recording to be admissible, as evidence. The Court had indicated that the fulfillment of the following   preconditions   was   essential   for   a   tape recording to be admissible in a trial:
  a)  the voice of the speaker must be duly  identified by the maker of the record or by   others who recognize his voice. Where the   maker has denied the voice it will require   very strict proof to determine whether or not  it was really the voice of the speaker.
  b)  The   accuracy   of   the   tape   recorded   statement has to be proved by the maker of  the record by satisfactory evidence direct or  circumstantial.
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 195 of 221
  c) Every possibility of tempering with or  erasure   of   a   part   of   a   tape   recorded   statement must be ruled out otherwise it may render the said statement out of context and, therefore, inadmissible.
  d) The   statement   must   be   relevant   according to the rules of Evidence Act.
e) The   recorded   cassette   must   be   carefully sealed and kept in safe or official  custody.
f) The   voice   of   the   speaker   should   be   clearly audible and not lost or distorted by   other sounds or disturbance.

73.  So far as the expert evidence is concerned, the Court notes that the transcripts relied on by the trial court do not show the exact conversations, and who spoke what. Though the voice samples given to PW­41, are said to match those in the three tape­ recordings,   in   the   absence   of   identity   of   those conversing,  in the transcripts,  it would  be unsafe for the Court to rely on this evidence. The rulings in R.M. Malkani; Ziyauddin Burhanuddin Bukhari and Ram   Singh   (supra)   have   mandated   safeguards, which are to be followed by courts while taking into account   tape­recorded   telephonic   conversations. Here,  none  of  the  witnesses  knew,  or   could  have identified   the   swami's   voice;   none   of   them   have shown   convincingly   that   the   possibility   of tampering   with   tape   recordings   had   been eliminated.   Besides,   the   authenticity   of   the   tapes becomes   questionable,   since   the   prosecution  does not   produce   the   authority   documents   which persuaded the MTNL officials to accept the request for telephone tapping; in fact even MTNL officials did   not   depose   in   support   of   the   prosecution, corroborating   its   version.   The   authorities   are uniform and clear on this aspect; the voice of the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 196 of 221 accused, or the maker to whom a conversation was attributed, had to be identified by someone familiar with it. That is not the case here; the prosecution merely   points   at   the   transcripts   and   states   that copies were given. In the absence of proof that the swami's conversation was in the tapes, by one who was familiar with his voice, the Court cannot jump to the conclusion that he was one of the participants in the three telephonic tape recordings. In view of this finding, it is held that the trial court fell into error   in   considering   the   alleged   transcripts   of telephonic   conversations,   or   even   the conversations, and concluding that it constituted a proven suspicious circumstance......"

(36) Applying the settled principles of law to the facts of the present case, it is evident that neither the Master Recording Machine nor the Master Cassettes have been seized or produced in the Court. I may observe that in so far as the accused  B.P. Verma and K. Vijay Pratap are concerned, they have expired.  It is an admitted case of the prosecution that both the experts i.e. Sh. T.R. Nehra and Sh. N.K. Jain have not been examined as witnesses before the Court.  Therefore, the reports of the CFSL have not been proved by calling the authors of the   same   i.e.   Sh.   T.R.   Nehra   and   Sh.   N.K.   Jain   or   the   person acquainted with their signatures and handwriting.   (37) Ld.   Senior   Public   Prosecutor   for   CBI   has   desperately tried to place his reliance on the provisions of Section 293 Cr.P.C.  In this regard, I may observe that this would not help the prosecution in any manner since no person acquainted with the voice of  accused Siddharth Verma has been called to prove the same by recognizing it. Reliance   has   been   placed   upon   the   testimony   of   M.C.   Kashyap CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 197 of 221 (PW22) who states that he has been able to identify the persons only because he could recognize the names that they were calling each other   in   the   conversation   which   was   recorded   by   him.     It   clearly reveals that the deceased accused B.P. Verma nowhere addressed the other person on line as Siddharth Verma but has rather referred to him as   'Kittu'   as   evident   from   the   transcript   and   no   witness   has   been examined to prove that the said 'Kittu' was none else than the accused Siddharth Verma.

(38) This   being   the   background,   I   hereby   hold   that   the prosecution has not been able to prove the CFSL Reports which are inadmissible in evidence.  

Allegations against the accused Siddharth Verma and Rajeev Sharma:

(39) Coming   now   to   the   allegations   against   the   accused Siddharth Verma and Rajeev Sharma and the evidence against them, I may observe that the accused Siddharth Verma is the son of the main accused B.P. Verma.  The case of the prosecution is that the accused B.P.   Verma,   the   then   Chairman   of   Central   Board   of   Excise   and Customs had telephoned his son Siddharth Verma and asked him to send Rajeev Sharma to the accused K. Vijay Pratap (now deceased) to collect  the  bribe amount from Room  No. 826, Hotel Le­Meridian, New Delhi and as directed by the accused B.P. Verma, the accused Siddharth Verma directed the accused Rajeev Sharma to collect the bribe amount from the K. Vijay Pratap who was staying the said hotel and thereafter the said amount of Rs.2 lacs was handed over to the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 198 of 221 accused B.P. Verma in the intervening night of 23.03.2001 at H­8, Green Park Extension, Second Floor.   Thereafter on 24.03.2001 the accused K. Vijay Pratap in order to confirm the receipt of the bribe amount, telephoned the accused B. P. Verma. (40) In order to prove their case, the prosecution has placed their reliance upon the testimony of Sh. M.C. Kashyap (PW22) who had intercepted and recorded the conversation on the audio cassette Ex.P­1  and   prepared   its   transcript   relating   to   the   relevant conversations   between   the   accused   Siddharth   Verma   and   Rajeev Sharma which transcript is  Ex.PW8/A  (relevant portion is Q to Q1 and R to R1).  The said recorded conversation was then sent to CFSL, CBI,   New   Delhi   for   voice   identification   and   the   experts   Sh.   T.R. Nehra and Sh. N.K. Jain gave positive opinion about the same but incidentally both these experts namely T.R. Nehra and N.K. Jain have expired and their reports, as discussed herein above, have not been proved in accordance with law. Neither these reports have not been proved by calling any other witness who is in a position to identity the signatures of either Sh. T.R. Nehra or Sh. N.K. Jain nor any other person acquainted with the voice of Siddharth Verma has been called to identify the same. 
(41) The   prosecution   has   also   placed   its   reliance   upon   the testimonies of Sunil Kumar Syal (PW4) and A.K. Maggo (PW5) who have deposed about  the stay of the accused K. Vijay Pratap (now deceased)   in   hotel   Le­Meridian   and   issuance   of   cheques   by   the accused K. Vijay Pratap relating to the payments made by him in connection with his stay.  
CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 199 of 221 (42) For   the   sake   of   convenience,   the   role   of   the   accused Siddharth   Verma   and   Rajeev   Sharma   along   with   the   evidence   on which   the   prosecution   has   placed   its   reliance,   is   being   put   in   a tabulated form as under:
Sr. Allegation as per Oral evidence as Documentary Scientific No. prosecution per the evidence as per evidence (expert prosecution the prosecution opinion) as per the prosecution
1. On 23.03.2001  The oral evidence Sh. M.C Kashyap  The conversation  accused B.P.  is in the form of  (PW22) had  recorded on audio Verma (now  testimony of Sh.  prepared the  cassette Ex.P­1  expired)  M.C Kashyap  transcript  during  telephoned his son  (PW22) who had  Ex.PW8/A and  interception and  accused Sidharth  intercepted the  the relevant  the transcript  Verma and asked  telephone call  conversation  prepared by IO  him to send  between accused  pertaining to the  was sent to CSFL  accused Rajeev  B.P. Verma and  accused is in the  (CBI) New Delhi  Sharma to accused  Sidharth Verma  portion Q to Q  for voice  K. Vijay Pratap to  and had heard/  (D­79) identification of  collect the bribe  perceived  the  accused B.P.  amount from Room same with his  Verma and K.  No. 826 of Le­  own senses i.e.  Vijay Pratap and  Meridian Hotel. his ears and it  expert gave  has been  positive opinion  recorded by him  (D­55/56). The  on the audio  experts T.R.Nehra cassette and  and N.K. Jain  identified the  gave  their expert  voice of the  opinion but they  accused B.P.  could not be  Verma as well as  examined during  accused Sidharth  trial as the both  Verma as he had  expired.  These  intercepted  report are  several  admissible under  telephonic calls  Section 293 Cr.PC and heard the  conversation. 

Further, N. Rama Krishna (PW8)  CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 200 of 221 also identified the voice of accused  B.P. Verma in the audio cassette. 

2. As per the  Nil Nil The conversation  directions of  recorded on audio accused B.P  cassette Ex.P­1  Verma, accused  during  Sidharth Verma  interception and  directed Rajeev  the transcript  Sharma to collect  prepared by IO  the bribe amount  was sent to CSFL  from the accused  (CBI) New Delhi  Sh. K. Vijay Pratap for voice  staying in the hotel. identification of  accused B.P.  Verma and K.  Vijay Pratap and  expert gave  positive opinion  (D­55/56). The  experts T.R.Nehra and N.K. Jain  gave  their expert  opinion but they  could not be  examined during  trial as the both  expired.  These  report are  admissible under  Section 293 Cr.PC

3. Accused Rajeev  Sunil Kumar  Computerized  The conversation  Sharma visited to  Sayal (PW4) and  Bill of Hotel Le­ recorded on audio accused K. Vijay  A.K. Maggo  Meridian which  cassette Ex.P­1  Pratap at room no.  (PW5) proved the is Ex.P­2. during  826, Hotel Le­ documents  interception and  Meridien and  pertaining to stay Payment made by the transcript  collected Rs.2 lacs  of accused K.  accused K. Vijay  prepared by IO  from him in  Vijay Pratap at  Pratap vide two  was sent to CSFL  presence of witness Hotel Le­ cheques  (CBI) New Delhi  Sh. Ramni and  Meridian Ex.PW4/A and  for voice  thereafter, the  Ex.PW4/B. identification of  handed over the  accused B.P.  CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 201 of 221 said amount to  Letter of Hotel  Verma and K.  accused Sidharth  which is  Vijay Pratap and  Verma in the night  Ex.PW5/A. expert gave  of 23.03.2001 at  positive opinion  companies guest  List of Room  (D­55/56). The  house at Green  Service which is  experts T.R.Nehra Park, New Delhi.  Ex.PW5/B and N.K. Jain  gave  their expert  Registration Card opinion but they  which are   could not be  Ex.PW5/D to  examined during  Ex.PW5/F. trial as the both  expired.  These  report are  admissible under  Section 293 Cr.PC

4. On 24.03.2001  Oral evidence in  Sh. M.C Kashyap  The conversation  accused K. Vijay  the form of  (PW22) had  recorded on audio Pratap telephoned  testimony of Sh.  prepared the  cassette Ex.P­1  accused B.P.  M.C. Kashyap  transcript  during  Verma and got  (PW22) who had  Ex.PW8/A and  interception and  confirmation from  intercepted the  the relevant  the transcript  him about the  telephone call  conversation  prepared by IO  receipt of the bribe  between accused  pertaining to  was sent to CSFL  amount. B.P. Verma and  above both  (CBI) New Delhi  K. Vijay Pratap  accused in the  for voice  which he had  portion R to R(D­ identification of  heard/ perceived  79) accused B.P.  with his own  Verma and K.  senses i.e. his  Vijay Pratap and  ears and had  expert gave  prepared a  positive opinion  transcript of  (D­55/56). The  conversations  experts T.R.  between them. Nehra and N.K.  Further, N. Ram  Jain gave  their  Krishna (PW8)  expert opinion but had identified the  they could not be  voice of accused  examined during  B.P. Verma  trial as the both  containing in the  expired.  These  audio cassette.  report are  admissible under  Section 293 Cr.PC CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 202 of 221 (43) I have gone through the above evidence on which the Ld. Senior Public Prosecutor has placed his reliance and I may observe that   despite   the   prosecution   having   placed   their   reliance   on   the transcripts   of   the   recorded   conversation,   the   Master   Recording Machine and Master Cassettes have not been seized nor produced in the court.  Further, the witness N. Rama Krishna (PW8) who was the Personal Assistant to the accused B.P. Verma at the relevant point of time and on whose testimony the prosecution has placed its reliance, has only identified the voice of accused B.P. Verma and K. Vijay Pratap (both expired accused) but in so far as the voice of accused Siddharth Verma is concerned, the same has not been identified by him.  

(44) Also,   the   entire   electronic   record   including   the   Call Detail records and the audio cassettes have been produced in the court without any certification under  Section 65­B of the Evidence Act which  was inserted by an act of Parliament in 2000 and came into effect   on   17.10.2000.    I   may   observe   that   the   present   case   was registered on 30.03.2001 and the impugned conversations were dated 22.03.2001 and the charge sheet was filed on 26.07.2002.   Further, M.C.   Kashyap   (PW22)   has   admitted   that   the  conversations   were recorded   on   an   automatic   recording   machine   which   machine   was never   seized   and   the   conversations   were   contained   in   a   master cassette   which   was   never   seized   nor   produced   in   the   court.     The prosecution  has failed to lead any secondary evidence in terms of provisions of Section 65­B of the Indian Evidence Act and the said CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 203 of 221 evidence is not accompanied by any certificate under Section 65­B of the Indian Evidence Act.  Hence, under the given circumstances, the said evidence in the form of telephonic conversation/ transcripts and the Call Details Record which are not accompanied by any certificate under Section 65­B of Evidence Act, is inadmissible in evidence.   (45) I   may   further   observe   that   even   otherwise   the   tape recorded   conversations   are   only   in   the   nature   of   corroborative evidence.   The Delhi High Court in the case of  State Vs. Ravi @ Munna  reported   in  2000   (52)   DRJ   77  has   observed   that  the   tape recorded   conversation   can   become   legal   evidence   by   way   of corroborating the statement of a person who deposes that the other speaker and he carried on with the conversation.   Reference is also made in the case of  Savita Vs. State  reported in  2011 SCC Online Del 1966  with regard to the fulfillment of safeguards necessary in trial relating to tape recorded conversations).  In the present case, no witness has been examined by the prosecution who is familiar with the voice contained in the audio cassette and the testimony of M.C. Kashyap (PW22) is very clear in this regard.  He has been questioned on the aspect of transcripts which were made on 17.03.2001 and he has deposed that he was able to ascertain the identity of person only because he could recognize the name of the person recorded in the conversation.  In so far as N. Rama Krishna (PW8) is concerned, he could   only   identify   the   voice   of   B.P.   Verma   being   his   Personal Assistant   as   he   had   directly   heard   him   speaking   but   he   nowhere identified   the   voice   of   Siddarth   Verma.     Further,   the   perusal   of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 204 of 221 transcript   reveals   that   late   B.P.   Verma   has   nowhere   addressed   the other person as Siddharth Verma and in fact he referred to him as "Kitto"  .  There is nothing on record to show that Siddharth Verma was also known as Kitto.  Similarly, the voice of Rajeev Sharma has also not been identified and there is no voice identification of Rajeev Sharma in any of the recordings.  

(46) It is also argued by the Ld. Counsel for the accused that the consent of Siddharth Verma had never been taken prior to taking his voice samples on 07.04.2001 while he was in custody and there is nothing   on   record   to   show   that   Siddharth   Verma   has   voluntarily consented   to   the   recording   of   the   voice   samples   and   this   fact   is confirmed   from   the   testimony   of   Sh.   P.L.   Narang   (PW38),   the signatory   to   the   document   who   has   specifically   stated   that   no voluntarily consent was given by the accused Siddharth Verma in his presence.     The   evidence   on   record   does   not   confirm   that   any permission was taken from the concerned Magistrate before taking the voice samples of the accused Siddharth Verma or that his consent was taken.   No reliance can be placed on the report of  the CFSL relating to voice analysis which has not been proved in accordance with law by examining the experts who had prepared the said reports. Further, no witness who could identify the signatures of either Sh. T.R.   Nehra   and   Sh.   N.K.   Jain   have   been   examined   nor   any   other expert acquainted with the handwriting & signatures of the experts Sh. T.R. Nehra and Sh. N.C. Jain have been examined and that too when no permission had been taken to obtain the voice samples of the accused from the concerned Magistrate or consent from the accused CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 205 of 221 with the regard to the same, which samples have not been proved by producing the certificate under Section 65­B of the Indian Evidence Act nor the Master Recording Machine or the Master Cassette seized or produced in the court.

(47) Under   these   circumstances,   I   hereby   hold   that   the evidence on which the prosecution is placing its reliance is neither direct nor circumstantial in so far as the accused Siddharth Verma and Rajeev Sharma are concerned, in view of the fact that:

1. Firstly,  the   Master   Recording   Machine   and   the   Master Cassette have never been seized nor produced in the Court.
2. Secondly,   the   certificate   under   Section   65­B   of   Indian Evidence Act with regard to the copies prepared from the Master Cassette has not been obtained.
3. Thirdly, the Call Details Record on which the prosecution is placing its reliance are also not accompanied with the certificate under Section 65­B of Indian Evidence Act and not proved in accordance with law.
4. Fourthly,   the   Customer   Application   Forms   of   both   the accused   Siddharth   Verma   and   Rajeev   Sharma   have   not been   obtained   and   produced   in   the   court   to   prove   their involvement.   
5. Fifthly,   there   is   no   voice   identification   of   accused Siddharth Verma and Rajeev Sharma by a person who had directly spoken to them.
6. Sixthly,   even   the   voice   samples   of   accused   Siddharth Verma have not been taken after due permission of the Ld. CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 206 of 221 Magistrate or even after taking his consent nor there is any person who was directly acquainted with Siddharth Verma and had identified the same.
7. Seventhly, the most material witness of the prosecution i.e. Pratap Singh (PW20) and Kishore Chand Pandey (PW25) have not stood by their earlier statements to the extent that Rajeev   Sharma   had   come   to   the   Guest   House   at   H­8, Greent Park Extension, New Delhi and handed over a black packet   to   Siddharth   Verma   or   that   there   was   any conversation between Siddharth Verma and Rajeev Sharma regarding handing over of the packet to B.P. Verma and have been declared hostile.
8. Eighthly,  the best witness of the prosecution namely G.S. Ramanai who according to the prosecution was a witness to the   handing   over   of   bribe   of   Rs.2   lacs   by   late   K.   Vijay Pratap to Rajeev  Sharma, has not been examined  by the prosecution.
9. Lastly, the most important witness of the prosecution i.e. the   Investigating   Officer   Sh.   A.P.   Singh   (PW80)   has admitted in his cross­examination that he has not conducted the   Test   Identification   Parade   of   the   accused   Siddharth Verma or the accused Rajeev Sharma.   Even the witness A.K.   Maggo   (PW5)   has   not   specifically   identified   the accused   Rajeev   Sharma   and   only   stated   that   his   face   is familiar to him. 

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 207 of 221 (48) Under   these   circumstances,   I   hereby   hold   that   the prosecution has not been able to prove and substantiate the allegations against the accused Siddharth Verma and Rajeev Sharma.

Allegations against the accused C. Sharvan Kumar:

(49) The   case   of   the   prosecution   is   that   the   accused   C. Sharvan Kumar  was  the  Managing Director  of  Yellow  Cabs,  M/s.

Champa   Fabrics   and   M/s.   Shripal   Garments   Export   at   T­Nagar, Chennia and was introduced by Shiv Kumar to Krishna Nand who was the Custom House Agent and proprietor of Trinity Forwarders, Madras.     It   is   alleged   that   on   17.03.2001   the   accused   C.   Sharvan Kumar got prepared ten shipping bills to export 100% Rayon Woven ladies blouses numbering 1,16,010 pieces valued Rs.4,26,10,272/­ in the name of M/s. A.K. Enterprises as exporter/ consignee M/s. Dis & Dat Montago Bay Jamica which consignment was packed in 3,857 cartons of A.K. enterprises along with 68 cartons of Shripal garments and these cartons were transported to CWC, Royapuram, Cheenai and were delivered to the Custom House Agent M/s. Trinity Forwarders at CWC Royapuram.  Further, as per the allegations, on the same day M/s.   Trinity   Forwarders   processed   these   documents   pertaining   to consignment and present the same to EDI Center for generating the shipping bill number and claimed the duty draw back of about Rs.70 lacs.  Thereafter on 18.03.2001 accused C. Sharwan Kumar informed Krishnanand the Proprietor of M/s. Trinity Forwarders that the order of consignment had to be cancelled and had to be shut out pursuant to CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 208 of 221 which on 19.03.2001 on the application of M/s. Trinity Forwarder, the Assistant  Commissioner Custom, EDI Custom House, Chennai cancelled the shipping bills and passed order of shut out and directed to open, inspect / examine by selecting two packages and allowed delivery   out   to   CWC   and   during   inspection   it   was   found   that   the seized garments were having no commercial value.   Further, as per the allegations, accused C. Sharwan Kumar met the accused K. Vijay Pratap   (now   deceased)   in   the   presence   of   Shiv   Kumar,   Suresh Keshvan and Krishnanand where accused K. Vijay Pratap and Suresh Keshvan apprised about the meeting with the Commissioner Custom, Chennai Sh. M.V.S. Prasad.

(50) In order to prove the allegations against the accused C. Sharvan   Kumar,   the   prosecution   is   placing   its   reliance   upon   the testimonies of S. Krishnanand (PW7), T. Hanumanta Rai (PW9), D. Santha Kumar  (PW10), Shokender  Kumar  (PW11), M.V.S. Prasad (PW12),   M.G.   Franklin   (PW13),   S.   Gandhidoss   (PW21)   and   N. Dillibabu (PW54).  For the sake of convenience, the role attributed to the   accused   C.   Sharvan   Kumar   and   the   oral   as   well   as   the documentary evidence against the accused is hereby put in a tabulated form as under:

Sr. Allegation as per Oral evidence as per the Documentary evidence No. prosecution prosecution as per the prosecution
1. Accused C. Sharvan  PW7 S. Krishnanand  Nil Kumar was M.D of yellow  Proprietor M/s Trinity  cab, old M/s. Champa  Forwarders and a  fabrics and M/s Shripal  Custom House Agent,  Garments export at T­ has deposed about the  Nagar, Chennai and he  said fact on page no.1,  CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 209 of 221 was introduced by Shiv  para no.2 of his  Kumar to Krishna Nand  deposition who was custom house  agent(CHA) and  proprietor of Trinity  Forwarders Madras.  
2. On 17.03.2001, accused C. PW7 S. Krishnanand  10 Shipping Bills  Sharvan Kumar got  Proprietor M/s. Trinity  Ex.PW30A to  prepared 10 shipping bills  Forwarders, and a  Ex.PW30/R (D­2 to D­ to export 100 percent  Custom House Agent,  11) of A. K. Enterprises Rayon Woven ladies  has deposed about the  blouses numbering 116010 said fact on page no.3  pieces valued  and 4 of his deposition.

Rs.4,26,10,272/­ were  drawn showing in the  The submission of ten  name of M/s A.K.  shipping bills by M/s. 

      Enterprises, as                    Trinity Forwarders 
      exporter/consignee M/s             before the Custom office 
      Dis & Dat Montago Bay              at Chennai is also 
      Jamica.                            proved by PW9 T. 
                                         Hanumanta Rai at page
                                         No.2 line no. 8 to 15 in 
                                         his deposition and also 
                                         by PW11 Shokender 
                                         Kumar and PW10 D. 
                                         Santha Kumar in their 
                                         depositions.
3.    These export consignment           PW7 S. Krishnanand         The receipt of 
      were packed in 3857                has deposed about these    consignment by CWC, 
      cartons of A.K. Enterprises        facts at page no.3 and 4   Royapuram vide entry 
      along with 68 cartoons of          of his deposition          No. 89 in Carting 
      Shri pal Garments, these                                      Register Ex.PW13/A 
      cartons were transported           PW9 T. Hanumant Rai  and Ex.PW13/B  and 
      to CWC, Roya Puram,                has deposed about this  the endorsements 
      Cheenai and were                   fact in his deposition at  Ex/PW13/C­1 to 
      delivered to M/s. Trinity          last two lines on page     Ex./PW13/C­11 as per 
      Forwarders (CHA)at CWC             no.6 and first line of     check list annexed with
      Royapuram.                         page no.7                  10 shipping bill 
                                                                    Ex.PW30/A to 
                                         PW13 M. G. Franklin  Ex.PW30/R.
                                         has also deposed about 
                                         these facts in his 
                                         deposition.


 CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001                                 Page No. 210 of 221
                                          PW54 N. Dilibabu has 
                                         deposed about the 
                                         transportation of these 
                                         consignment to CWC 
                                         Royapuram, Chennai at 
                                         last three lines of page 
                                         no.l of his deposition.
4.    On the same day M/s                PW7 S.Krishnanand         The various claims of 
      Trinity Forwarders                 has deposed about these   duties of Rs.Seventy 
      processed these documents          facts at page no.3 of his Lacs (Approx) vide 
      pertaining to consignment          deposition.               declaration forms 
      and present to EDI Center                                    made by the company 
      for generating the shipping        PW13 G. Franklin has  which are annexed with
      bill number and claimed            also deposed the similar  the 10 Shipping Bills 
      the duty draw back of              facts in his deposition   Ex.PW30/A 
      about Rs.70,00,000/­                                         Ex.PW30/R.
5.    On 18.03.2001 accused              PW9 T. Hanumantrai at                  Nil
      C.Sharwan Kumar                    page no.7 in his 
      informed Krishnanand the           deposition, PW11 
      Proprietor of M/s Trinity          Shokender Kumar line 
      Forwarders that the order          no.1 to 10 on page no.4 
      of consignment had to be           of his deposition and 
      cancelled and had to be            also PW12 M. V. S. 
      shut out.                          Prasad line no.8 to 10, 
                                         page no.2 of his 
                                         deposition, they all 
                                         proved the same facts.

                                         PW7 S. Krishnanand 
                                         has deposed about the 
                                         request of  cancellation 
                                         and SHUT OUT  of 
                                         consignment at para 
                                         No.2, page No.4 of his 
                                         deposition dated 
                                         20.09.2006
6.    On 19.03.2001 on the               PW21 Sh. S.                  The endorsement of 
      application of M/s Trinity         Gandhidoss has proved        Gandhidoss with 
      Forwarder, the Assistant           these facts by deposing      regard to cancellation 
      Commissioner Custom,               the same at line no. 3 to    of shipping bills and 
      EDI Custom House,                  6 at page no.2 of his        shut out of consignment
      Chennai cancelled the              deposition.                  and directions for 
      shipping bills and passed                                       examination of goods 


 CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001                                  Page No. 211 of 221
       order of shut out and              PW9 T. Hanumanta       are Ex.PW21/A to 
      directed to open, inspect /        Rai, page no.3, PW11  Ex.PW21/B.
      examine by selecting two           Shokender Kumar page 
      packages and allowed               no.4 and 5 and PW12 
      delivery out to CWC.               M. V. S. Prasad has 
      On the same day                    proved these facts in 
      consignment was inspected          their depositions.
      and it was found that the 
      seized garments were 
      having no commercial 
      value. 
7.    Accused C. Sharwan                 PW7 S. Krishnanand               Nil
      Kumar met K. Vijay                 has proved these facts in
      Pratap in present of Shiv          line number 8 to 12 on 
      Kumar, Suresh Keshvan              page no.6 (it should be 
      and Krishnanand where              page no.5) in his 
      accused K. Vijay Pratap            deposition
      and Suresh Keshvan 
      apprised about the meeting         PW12 Sh.M. V. S. 
      with the Commissioner              Prasad has also proved 
      Custom, Chennai Sh.                the facts of meeting with 
      M.V.S. Prasad                      accused K. Vijay Pratap 


 (51)              It is evident from the oral as well as the documentary

evidence on record that there is nothing on record to confirm that the accused   C.   Sharvan   Kumar   had   ever   met   the   main   accused   B.P. Verma (now deceased) or Siddharth Verma or had known them at all. He has not been identified or even named by any witness in the chain of  conspiracy. The witness S. Krishnanandh (PW7)  is the Custom House   Agent   who   has   only   proved   that   the   accused   C.   Sharvan Kumar was the Managing Director of Yellow Cabs and also owned the garment export companies i.e. M/s. Champa Garments and M/s. Shripal Garments, at T Nagar, Chennai.  He has admitted that out of the   total   cartons   covered   by   the   Shipping   Bill   of   M/s.   A.K. Enterprises,   68   cartons   were   covered   under   the   shipping   bill   of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 212 of 221 Shripal Garments and further stated that there was no problem with regard  to  the  68  cartons  of   Shripal  Garments.    He   has  not  totally supported   the   case   of   the   prosecution   and   has   resiled   from   his previous   statement   with   regard   to   the   date   of   meeting   at   Chennai which had taken place about the accused B.P. Verma.  His testimony does not incriminate the accused C. Sharvan Kumar.  Again, the witnesses T. Hanumant Rai (PW9) and the Leo John Ilango (PW10) do not incriminate the accused C. Sharvan Kumar.  Event the witness Shokender   Kumar   (PW11)   does   not   incriminate   the   accused   C. Sharvan Kumar and only confirms that the Shipping Bills of M/s. A.K.   Enterprises   had   been   cancelled.     Further,   Sh.   M.V.S.   Prasad (PW12) only incriminates the accused B.P. Verma (expired) and K. Vijay   Pratap   (expired)   but  admits   that   he   had   never   met   the accused C. Sharvan Kumar  though the accused B.P. Verma had suggested him that he should not be too harsh upon the accused C. Sharvan Kumar.   He has in his cross­examination clarified that the accused B.P. Verma had only given an advice upon a policy matter and   this   certainly   cannot   be   read   against   the   accused   C.   Sharvan Kumar.  

(52) Sh.   G.   Franklin   Karunakaran   (PW13)   and   S.M. Bhatnagar (PW14) also do not incriminate the accused C. Sharvan Kumar.     Sh.   G.   Gandhidoss   (PW21)   only   confirms   that   he   had ordered Shut­out Registration No. 252/253 dated 19.03.2001 and Sh. V.   Venkatesa   Kumar   (PW24)   is   a   formal   witness   who   does   not incriminate the accused C. Sharvan Kumar.  Further, Sh. D. Santhana Kumar (PW30) was the clearing clerk with M/s. Trinity Forwarders CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 213 of 221 who deposed about the manner in which the Shipping Bills had been prepared and clearing work had been done and does not incriminate the accused C. Sharvan Kumar.  

(53) I note that the witness Shiv Kumar (PW51) has turned hostile and has not supported his earlier version. Similarly, Sh. M. Umapathy (PW53) has also resiled from his previous statement and not supported the case of the prosecution.  In so far as the witness Sh. Dilli   Babu   (PW54)   is   concerned,   he   was   the   Transporter   and   has supported   the   case   of   the   prosecution   but   does   not   connect   the accused C. Sharvan Kumar to the allegations involved in the present case.     Sh.   V.   Udaiyar   (PW57)   has   proved   the   process   relating   to seizure of goods and again does not incriminate the accused.  In so far as Sh. S. Janki Raman (PW58) is concerned, he had been dealing with the cases of evasion of excise duty by the various export companies and   is   relevant   only   qua   the   said   aspect   but   his   testimony   is   not relevant qua the allegations against the accused C. Sharvan Kumar. Sh.   Sandeep   Srivastava   (PW60),   Deputy   Director,   Directorate General of central Excise Intelligence has proved having handed over various papers to the CBI but do not connect the accused C. Sharvan Kumar with the allegations involved. Sh. Vasa Seshagiri Rao (PW65) the   Commissioner   of   Customs   is   a   formal   witness   and   has   not deposed   anything   against   the   accused   C.   Sharvan   Kumar.     Sh.   E. Surenderan (PW66) is the Manager of M/s. Trinity Forwarders and has   resiled   from   his   earlier   statement   given   to   the   CBI.   Sh.   R. Sellamuthu   (PW69)   is   the   Assistant   Commissioner   (Exports),   at Customs   House,   Chennai   who   has   proved   the   cancellation   of CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 214 of 221 Shipping Bills and permission to shut out.   (54) Hence, in view of the above it stands established that the accused C.  Sharvan Kumar  was  the Managing  Director  of  Yellow Cabs and owned M/s. Champa Fabrics and M/s. Shripal Garments export at T­Nagar, Chennai and was introduced by Sh. Shiv Kumar to Krishnanand who was Custom House Agent (CHA) and proprietor of Trinity   Forwarders   Madras.     It   also   stands   established   that   on 17.03.2001 accused C. Sharvan Kumar got prepared ten shipping bills to   export   100   %   Rayon   Woven   ladies   blouses   i.e.   116010   pieces valued   Rs.4,26,10,272/­   in   the   name   of   M/s.   A.K.   Enterprises,   as exporter/ consignee M/s. Dis N Dat Montago Bay Jamica.  Further, it stands established that these export consignment were packed in 3857 cartons   of   A.K.   Enterprises   along   with   68   cartoons   of   Shripal Garments   which   cartons   were   transported   to   CWC,   Roya   Puram, Cheenai   and   were   delivered   to   M/s.   Trinity   Forwarders   (CHA)   at CWC   Royapuram   and   on   the   same   day   M/s.   Trinity   Forwarders processed these documents pertaining to consignment and presented them   to   EDI   Center   for   generating   the   shipping   bill   number   and claimed the duty draw back of about Rs.70,00,000/­.   It also stands established that on 18.03.2001 accused C. Sharwan Kumar informed Krishnanand the Proprietor of M/s. Trinity Forwarders that the order of consignment had to be cancelled and had to be shut out, pursuant to   the   same   on   19.03.2001   on   the   application   of   M/s.   Trinity Forwarder, the Assistant Commissioner Custom, EDI Custom House, Chennai cancelled the shipping bills and passed order of shut out and directed to open, inspect / examine by selecting two packages and CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 215 of 221 allowed delivery out to CWC and during inspection it was found that the seized garments were having no commercial value.   However, it does   not   stand   established   beyond   reasonable   doubt  that   the accused C. Sharwan Kumar met with accused K. Vijay Pratap (now deceased)   in   presence   of   Shiv   Kumar,   Suresh   Keshvan   and Krishnanand   where   accused   K.   Vijay   Pratap   and   Suresh   Keshvan apprised about the meeting with the Commissioner Custom, Chennai Sh.   M.V.S.   Prasad.     It   has   also   not   been   established   beyond reasonable   doubt   that   the   accused   C.   Sahrvan   Kumar   during   the period 19.03.2001 and 23.03.2001 had agreed to do an illegal act i.e. to give illegal gratification to accused B.P. Verma (now deceased), the   then   Chairman,   Central   Board   of   Excise   and   Custom   at   New Delhi to exercise his influence on Custom Authorities at Chennai to help   him   i.e.   C.   Sharvan   Kumar   in   respect   of   two   export consignments pertaining to 116010 pieces valued at Rs.4,26,13,272/­ and 4896 pieces valued at Rs.17,95,545.60 of Rayon Woven Ladies Blouses to enable the consignor to get duty back of Rs.70.35 lacs.   (55) This being the background, I hereby hold that no doubt, the accused C. Sharvan Kumar would be getting the benefit of duty drawback   but   the   allegations   against   him   have   not   been   proved beyond reasonable doubt.  

FINAL CONCLUSION:

(56) In the case of  Sharad Birdhichand Sarda Vs. State of Maharastra, reported in AIR 1984 SC 1622, the Apex Court has laid CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 216 of 221 down the tests which are pre­requisites before conviction should be recorded, which are as under:
1. The circumstances from which the conclusion of guilt is to   be   drawn   should   be   fully   established.   The circumstances concerned 'must or should' and not 'may be' established;
2. The facts so established should be consistent only with the hypothesis of the guilt of the accused, that is to say, they should not be explainable on any other hypothesis except that the accused is guilty;
3. The circumstances should be of conclusive nature and tendency;
4. They should exclude every possible hypothesis except the one to be proved; and 
5. There must be a chain of evidence so complete as not to leave   any   reasonable   ground   for   the   conclusion consistent with the innocence of the accused and must show that in all human probability the act must have been done by the accused.

(57) Applying the settled principles of law to the facts of the present case, it stands established that the present FIR was registered on 30.03.2001 against the accused B.P. Verma (now deceased), the then Chairman, Central Board of Excise and Customs; his son i.e. accused Siddharth Verma; accused K. Vijay Pratap (now deceased); accused Rajeev Sharma and accused Rajeev Sharma.  It has also been established that an export consignment of M/s. A.K. Enterprises was seized   by   the   custom   department   at   Chennai   as   it   contained   rags instead of  declared garments with an object of  drawing false duty drawback.  It also stands established that during the trial accused B.P. Verma and accused K. Vijay Pratap have expired.  

CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 217 of 221 (58) Coming   first   to   the   accused  Siddharth   Verma  and Rajeev   Sharma,   the  prosecution   has   not   been   able   to   prove   and substantiate   the   allegations   against   the   accused   Siddharth   Verma, Rajeev Sharma and C. Sharvan Kumar.   It has not been established that   on   23.03.2001   the   accused   B.P.   Verma   (now   deceased) telephoned his son Siddharth Verma and asked him to send accused Rajeev Sharma to the accused K. Vijay Pratap to collect the bribe amount from Room No. 826, at Hotel Le­Meridian.   It has also not been established that the accused Rajeev Sharma visited the accused K. Vijay Pratap at Room No. 826, Hotel Le­Meridian and collected Rs.2 lacs and thereafter handed over the said amount to the accused Siddharth Verma in the night of 23.03.2001 at companies guest house at H­8, Second Floor, Green Park Extension, New Delhi.  Further, it has   not   been  established  that  on  24.03.2001  the   accused   K.  Vijay Pratap   (now   deceased)   telephoned   accused   B.P.   Verma   (now deceased) and got the confirmation from him about the receipt of the bribe amount.

(59) In   so   far   as   the   accused  C.   Sharvan   Kumar  is concerned, it has been established that he was the Managing Director of Yellow Cabs and owned M/s. Champa Fabrics and M/s. Shripal Garments export at T­Nagar, Chennai and was introduced by Sh. Shiv Kumar to Krishnanand who was Custom House Agent (CHA) and proprietor of Trinity Forwarders Madras.  It has also been established that   on   17.03.2001   accused   C.   Sharvan   Kumar   got   prepared   ten shipping   bills   to   export   100%   Rayon   Woven   ladies   blouses   i.e. 116010   pieces   valued   Rs.4,26,10,272/­   in   the   name   of   M/s.   A.K. CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 218 of 221 Enterprises,   as   exporter/   consignee   M/s.   Dis   N   Dat   Montago   Bay Jamica. Further, it has been established that these export consignment were   packed   in   3857   cartons   of   A.K.   Enterprises   along   with   68 cartoons   of   Shripal   Garments   which   cartons   were   transported   to CWC,   Roya   Puram,   Cheenai   and   were   delivered   to   M/s.   Trinity Forwarders (CHA) at CWC Royapuram and on the same day M/s. Trinity   Forwarders   processed   these   documents   pertaining   to consignment  and presented them to EDI  Center for generating the shipping   bill   number   and   claimed   the   duty   draw   back   of   about Rs.70,00,000/­.   It   has   also   been   established   that   on   18.03.2001 accused C. Sharwan Kumar informed Krishnanand the Proprietor of M/s.   Trinity   Forwarders   that   the   order   of   consignment   had   to   be cancelled and had to be shut out, pursuant to the same on 19.03.2001 on   the   application   of   M/s.   Trinity   Forwarder,   the   Assistant Commissioner Custom, EDI Custom House, Chennai cancelled the shipping   bills   and   passed   order   of   shut   out   and   directed   to   open, inspect / examine by selecting two packages and allowed delivery out to CWC and during inspection it was found that the seized garments were having no commercial value. 

(60) However, the prosecution has not been able to establish beyond doubt that the accused C. Sharwan Kumar met accused K. Vijay   Pratap   (now   deceased)   in   presence   of   Shiv   Kumar,   Suresh Keshvan and Krishnanand where accused K. Vijay Pratap and Suresh Keshvan apprised about the meeting with the Commissioner Custom, Chennai Sh. M.V.S. Prasad.  It has also not been established beyond reasonable   doubt   that   the   accused   C.   Sahrvan   Kumar   during   the CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 219 of 221 period 19.03.2001 and 23.03.2001 had agreed to do an illegal act i.e. to give illegal gratification to accused B.P. Verma (now deceased), the   then   Chairman,   Central   Board   of   Excise   and   Custom   at   New Delhi to exercise his influence on Custom Authorities at Chennai to help   him   i.e.   C.   Sharvan   Kumar   in   respect   of   two   export consignments pertaining to 116010 pieces valued at Rs.4,26,13,272/­ and 4896 pieces valued at Rs.17,95,545.60 of Rayon Woven Ladies Blouses to enable the consignor to get duty back of Rs.70.35 lacs. (61) Therefore, I hereby hold that the circumstances reflected from  the material  on record do not stand conclusively established. The facts are also not consistent with the hypothesis of the guilt of the accused.  The chain of evidence is not so much complete so as not to leave any reasonable ground for the conclusion consistent with the guilt of the accused persons.  The materials brought on record by the prosecution are insufficient so as to hold that each of the accused namely Siddharth Verma, Rajeev Sharma and C. Sharvan Kumar was guilty beyond reasonable doubt. Further, each circumstance has not been proved beyond reasonable doubt. The prosecution has also not   established   a   conclusive   link   connecting   each   individual circumstance with the other, and the accused.  Crucially, the material and evidence on the record do not bridge the gap between "may be true" and "must be true" so essential for a court to record a finding of guilt of an accused, particularly in cases based on circumstantial evidence.  Therefore, I hereby hold that the prosecution has not been able   to   prove   and   substantiate   the   allegations   against   the   accused CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 220 of 221 Siddharth   Verma,   Rajeev   Sharma  and  C.   Sharvan   Kumar, beyond reasonable doubt and hence, benefit of doubt is being given to them who are acquitted of the charges under  Section 120­B Indian Penal Code  read with  Section 7  of the  Prevention of Corruption Act,   1988  and   also   under  Section   12  of   the  Prevention   of Corruption Act, 1988.

(62) File be consigned to Record Room. 

Announced in the open court          (Dr. KAMINI LAU) Dated: 29.07.2017   Special Judge (PC Act Cases),        CBI­01, Central District,        Tis Hazari Courts, Delhi   CBI Vs. B.P. Verma Etc. RC No. 31(A)/2001 Page No. 221 of 221