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[Cites 13, Cited by 0]

Bangalore District Court

Stanley Pradeep Devanesan Bethel vs Deputy Commissioner Of Customs on 10 April, 2019

 IN THE COURT OF THE LXIV ADDL.CITY CIVIL & SESSIONS
           JUDGE (CCH-65) AT BENGALURU.

          Dated this 10th day of April 2019

                    -: P R E S E N T :-
              Sri. RAJESHWARA,
                          B.A., L.L.M,
          LXIV ADDL.CITY CIVIL & SESSIONS JUDGE,
               CCH-65, BENGALURU CITY.

             CRIMINAL APPEAL No.437/2016
BETWEEN:-
APPELLANT/            Stanley Pradeep Devanesan Bethel,
                      No.136, Opp. Nokrth Woods,
(ACCUSED - IN         Cauvery Nagara,
LOWER COURT) :        Vardharapalya,
                      Hennur Bande,
                      Bengaluru-560 043.

                      (By Sri. Kiran S. Javali, Shivaji H.Mane,
                      Advocates)

                           Vs.

RESPONDENT/           Deputy Commissioner of Customs,
                      Customs (Legal),
(COMPLAINANT -        C.R.Buildings, P.B.No.540.00,
IN LOWER COURT) :     Queens Road,
                      Bengaluru-560 001.

                      (By Sri.K.M.M., Advocate)
                                    2                          Crl.A.No.437/2016



                         JUDG MENT


    The appellant filed this Criminal Appeal U/s.381 of Cr.P.C.,

being aggrieved by the judgment of conviction and order of

sentence dated 19.3.2016 passed in C.C.No.101/2012 on the file

of The Special Court For Economic Offences, Bengaluru (herein

after referred as impugned judgment and order).

        2. Parties to this appeal shall be referred to as per their

ranking before the trial court for the purpose of convenience and

for better appreciation of their contentions.

        3.   In the memorandum of appeal, appellant submitted

that, trial court has failed to notice that the prosecution failed to

establish any of the ingredients of the charges framed against the

accused. Court below grossly erred in convicting and sentencing

the appellant which is entirely opposed to the facts and

circumstances of the case on record. Trial court grossly erred in

not applying the correct principle of law and its position relating

to various aspect of the matter in question. Trial court failed to

notice that,     ingredients of the charges framed are not
                                    3                         Crl.A.No.437/2016



established. Trial court erred in not appreciating the decision of

Hon'ble   Supreme Court of India and Hon'ble         High Court of

Karnataka, Bengaluru. Impugned judgment and order has gone

beyond the scope of the charge framed on 2.12.2014. Trial court

failed to appreciate the scope of Section 211 of Cr.P.C. Trial court

failed to notice that, prosecution failed to establish specific

contention alleged against the accused. Seizure and deposition

of Pw.1, 3 to 6 contradicting each other. Pw.5 and Pw.6 are not

independent witnesses. Alleged seizure made in this case is not

proved. Even then trial court held that, possession of contraband

article with the accused had been established. Trial court failed

to appreciate the fact that, the alleged place where search was

contended is not in a customs area.      No material produced to

show that, accused made an attempt           to export    Ketamine

Hydrochloride. Pw.1 has taken witness for seizure mahazar who

are present working in the office of the customs department..

Discrepancies in the panchanama, evidence of witnesses          not

considered by the trial court. Alleged seizure made in a courier
                                        4                         Crl.A.No.437/2016



office at Bazaar Street, Ulsoor, Bengluru, which his not a customs

area notified U/s.7 of the Customs Act. Allegation of attempt to

export is not proved. Hence, punishment U/s.135(1)(a) and (b)

of Customs Act is not maintainable. Trial court failed                to

appreciate   the admissions elicited in the cross-examination of

Pw.1 to Pw.3 regarding compliance of Section 50 of The Customs

Act.

       4.    Notification       dated 10.2.2011 does not contain

"Ketamine Hydrochloride " or any preparation of such substance

or material. The said notification does not disclose that, the same

have   retrospective     effect.     Notification   No.67/2007   dated

27.12.2007 has to be restricted of Ketamine and not on material

substances      relating to Ketamine. Hence, reliance on the

notification No.67/2007 with respect to being a restricted item is

not applicable to the case on hand.


       5.    Prosecution    failed     to   prove    the   contents   of

Ex.P.7/Laboratory      Report        seizing   of   alleged   Ketamine

Hydrochloride    from the actual or constructive possession of the
                                          5                          Crl.A.No.437/2016



accused persons. There are several discrepancies in the evidence

of panch witness for Ex.P.7/Laboratory Report. Material witnesses

are not examined.


        6.     Relaying upon the statements of the accused

recorded U/s.108 of Customs Act as per Ex.P.6 dated 19.10.2010

is opposed to the settled principle of law. Ex.P.7 cannot be

considered as the same has got heavy doubt. Impugned order

suffers from error due to non-examination of the notification

whether      the   said   notification       is   having   prospective   or

retrospective effect. Adjudicating order is not admissible in

criminal proceedings. Officer, who issued sanction to prosecute

as per Ex.P.9 has not been examined before the court. As the

accused acquitted for the offences punishable U/s. 135(1)(a) of

Customs Act, convicting for the offence punsihble U/s.135(1(b)

of Customs Act is not maintainable. For the aforesaid reasons,

appellant prayed to set aside the impugned judgment and order

of conviction passed by the trial court.
                                      6                          Crl.A.No.437/2016



         7.    Along with memorandum of appeal, impugned

judgment and order of conviction passed by the trial court, entire

order sheets, depositions of witnesses, exhibited documents are

filed.


         8. Respondent appeared through his counsel.

         9.    Records from the Lower court were called for

reference in this Appeal.

         10. Heard arguments.

         11.   Now,    following    are   the   points    arising   for

determination:-


               1. Whether complainant proved beyond
                  reasonable doubt that, accused/appellant
                  has committed an offence punishable
                  U/s.135(1)(b) of Customs Act?

               2. Whether in the light of evidence and
                  material brought before the court, trial
                  court    is  justified   in    convicting
                  accused/appellant for the offence
                  punishable U/s.135(1)(b) of Customs Act
                  and sentencing him for the said offence?

               3. Whether impugned judgment and order
                  of sentence called for interference in this
                  appeal?
                                      7                        Crl.A.No.437/2016



            4. What Order?


      12. It is answered for the aforesaid points as under:-

                      Point No.1: In the Affirmative

                      Point No.2: In the Affirmative

                      Point No.3: In the Negative

                      Point No.4: As per final order below,
for the following:-


                            REASONS

      13.    POINTS NO.1 to 3:-

      Brief facts of the complainant case is that the complainant

is the Deputy Commissioner of Customs (Legal) at the time of

investigation, he was working in the office of the Commissioner of

Customs, Bengaluru, he is a public servant, he has filed

complaint    on his official capacity, he is authorized to file

complaint by the Commissioner of Customs, Bengaluru-1, as per

the sanction order dated 8.8.2012 to prosecute the accused.


      14.    On 10.3.2010 at about 19.40 hours when the team

of officers of the Headquarters Preventive Unit, Customs,
                                   8                         Crl.A.No.437/2016



Bengaluru (HPU) on credible information visited the Courier Office

viz., Sky Speed Express, situated at D.No.1, and 2 Kaliamman Koil

Street, Next to Bata Show Room, Bazaar Street, Ulsoor,

Bengaluru, accused how is resident of Bengaluru and holder of

Indian Passport bearing No.E3226571 was attempting to export

about 3.4 k.gs. of ketamine hydrochloride which was prohibited to

export by concealing the same in cream coloured and grey

coloured    executive bags kept in cardboard box and thereby

committed an offence punishable U/s.135(1)(b) of Customs Act

1962. Hence, complainant filed complaint.


      15.    Perused the entire order sheet,   memo of citations,

complaint U/s.200 of Cr.P.C., U/s.200 of Cr.P.C., for the offence

punishable U/s.135(1)(b) of Customs Act, charge, evidence       of

Pw.1 to 7, ingredients of the exhibited documents, statement of

accused recorded U/s.313 of Cr.P.C. and judgment passed by the

Special Court For Economic Offence, Bengaluru.


      16.    So far as appreciation of evidence is concerned,

Pw.1/B.S.Manjunath, Superintendent Central Excise Customs,
                                  9                       Crl.A.No.437/2016



Mysore deposed with respect to conducting ride on the basis of

credible information, seizing Ketamine Hydrochloride in the

courier office and Sky Speed Express, Ulsoor, Bengaluru, which

was in the conscious possession of the accused persons,

produced to export the same through courier to USA, collecting

samples after testing the same, drawing panchanama in the

presence of panch witnesses, seizing/remaining        Ketamine

hydrochlorides, collecting receipts, documents from the courier

office.   Further, Pw.1 deposed that during the course of

investigation, he recorded statements of the accused and

witnesses. Further, Pw.1 deposed that, he send 2 samples to

Customs House Laboratory, Chennai for examination and received

Certificate as per Ex.P.7. An   adjudication was conducted and

fine of Rs.31,00,000/- was imposed on the accused. He applied

for sanction to prosecute the accused and obtained sanction as

per Ex.P.8. Thereafter, he filed complaint U/s.200 of Cr.P.C.,

against the accused as per Ex.P.10. He identified seizure

panchanama as per Ex.P.1, his signature in the said panchanama,
                                    10                       Crl.A.No.437/2016



invoice seized under panchanama as per Ex.P.2. He identified the

statement of accused recorded by him as per Ex.P.4.


      17.   Pw.1 further deposed with respect to taking two

samples out of the seized contraband ketamine hydrochloride and

sending the same to Customs House Laboratory, Chennai for

examining, receiving the Test Report from the said laboratory. He

identified the samples collected. He identified the report received

from the Customs House Laboratory, Chennai, confirming the

sample as ketaminie hydrochloride. In the cross-examination,

there are some admissions elicited by the counsel for the accused

persons with respect office boys working in the department of

Customs as panch witnesses present at the time of conducting

seizure panchanama       Seizing    contraband article from the

possession of the accused. There are some         admissions with

respect to location of the courier office, which is not within the

notified customs area. There are some admission with respect to

dictating seizure panchanama and preparing the same.         There
                                          11                        Crl.A.No.437/2016



are certain discrepancies in the evidence adduced by the Pw.1

and to the contents of Ex.P.1/seizure panchanama.


      18.     Pw.2/Surendra Kumar is the Investigating Officer of

this case. in his evidence he deposed that, he recorded further

statement     of accused No.1 as per Ex.P.7. Pw.5/ Harish and

Pw.6/Prasad are two witnesses present as panchas at the time of

preparing Ex.P.1/panchanama, seizing the Ketamine hydrochloride

from the possession of the accused and drawing samples. Pw.5

and   Pw.6     deposed   in    accordance     with   the    contents   of

Ex.P.1/panchanama. They identified their signatures in the said

panchanama. They identified signatures affixed on the cover of

Cora cloth used for seized for Mo.1 to Mo.4.


      19.     Pw.3 is the owner of Sky Speed Express where the

alleged ride conducted on the basis of credible information, seized

ketaminie hydrochloride from the possession of the accused. Pw.3

deposed      corroborating    to   the    contents   of    Ex.P.1/seizure

panchanam corroborating with the evidence of complainant, other

customs officers and two panch witnesses.
                                   12                        Crl.A.No.437/2016



      20.   Pw.4/Srinivas Prasad, Superintendent of Customs

deposed in accordance with the evidence adduced by Pw.1.

      21.    Pw.7/Smt.M.thanigaikarasi, Assistant Commissioner,

Excise Customs House, Chennai deposed about the examination

of the samples sent by Pw.1 for examination. She identified the

certificate issued by the laboratory. She opined that, samples sent

for examination contained ketaminie hydrochloride.


      22.   Pw.1, Pw.2, Pw.4, are officers of the customs

department. Pw.1, 2 4 cross-examined by the accused side. In

the cross-examination, it is suggested that, the place of seizure

was not within the purview of customs notified area. Almost all

Pw.1 to Pw.3 admitted the aforesaid suggestion. Second question

put by the accused side to these witnesses that, Pw.5 and Pw.6

said to be independent panch witnesses to the seizure

panchanama/Ex.P.1 are working under customs department. The

aforesaid suggestion admitted by the Pw.5 and Pw.6 in their

cross-examination.
                                     13                        Crl.A.No.437/2016



      23.   Pw.3/ N.Goutham is the Proprietor of Sky Speed

Express Courier office. He admitted that, he do not have custom

house agent license, courtier licencse to export. But this witness

explained that, he had an agreement with Sky       Net World Wide

Express. He admitted         typing Ex.P.1/mahaza as dictated by

custom officer.


      24.   Pw.5 and Pw.6 office boys admitted that, they were

working in the customs office from 2004 to 2013.


      25.   Pw.7/ Smt.M.thanigaikarasi admitted in her cross-

examination that, laboratory where the samples tested is part of

customs department. She do not know whether ketaminie

hydrochloride and ketamine have the same chemical properties.

She do not know what is chemical name of Ketamine and

ketaminie   hydrochloride.    She   admitted   that,   Ex.P.7/Report

containing a note that, purity of the sample           could not be

determined for want of certified reference standard and facilities.

Further, she admitted that, if certified reference standard was

available, she could have get better result.
                                   14                       Crl.A.No.437/2016



      26.   Charge framed in this case is as follows;

            " On 10.03.2010 at about 19.40 hours when the
     team of officers of the Headquarters Preventive Unit,
     Customs, Bengaluru (HPU) on credible information,
     present at Courier Office viz. Sky Speed Express,
     situated at D.No.1 & 2, Kaliamman Koil Street, Next to
     Bata Show Room, Bazaar Street, Ulsoor, Bengaluru,
     accused resident of Bengaluru, holder of Indian
     Passport bearing No.E3226571 found attempting to
     export about 3.4 k.gs of Ketamine Hydrochloride which
     was prohibited to exports by confiscating the same in
     cream coloured and grey coloured Executive bags and
     thereby accused has committed an offence punishable
     U/s.135(1)(b) of Customs Act, 1962."



      27.   Offence alleged in the charge against the accused are

Section 135(1)(a) and 135(1)(b) of Customs Act 1962.

     Section 135(1)(a) of Customs Act states as under;

            (a) is in relation to any goods in any way
     knowingly concerned in misdeclaration of value or in
     any fraudulent evasion or attempt at evasion of any
     duty chargeable thereon or of any prohibition for the
                                      15                        Crl.A.No.437/2016



      time being imposed under this Act or any other law for
      the time being in force with respect to such goods; or



      28.   Section 135(1)(b) of Customs Act states as

under;

             (b) acquires possession of or is in any way
      concerned    in    carrying,    removing,   depositing,
      harbouring, keeping, concealing, selling or purchasing
      or in any other manner dealing with any goods which
      he knows or has reason to believe are liable to
      confiscation under section 111 or section 113, as the
      case may be; or



      To prove the ingredients of Section 135(1)(a) of Customs

Act 1962, offences alleged to have been taken place within the

customs notified area. In this case prosecution not succeeded to

prove that the alleged incident have taken place within the

notified area. In the cross-examination of prosecution witnesses,

it is admitted that, the alleged place of seizure of contraband

ketamine hydrochloride    was not the place coming under the

notified customs area. Taking the said fact into consideration,
                                  16                         Crl.A.No.437/2016



Learned Trial Judge acquitted the accused for the offences

punishable U/s.135(1)(a) of Customs Act 1962.


      29.   So far as the offence punishable U/s. 135(1)(b) of

Customs Act 1962 is concerned, recovery of contraband ketamine

hydrochloride from the possession of the accused is necessary to

prove the offence against the accused persons. It is just     and

essential to consider the point whether prosecution proved

beyond reasonable doubt that, on the date of incident as alleged

in the charge, accused had in his         conscious possession

contraband article like ketamine hydrochloride and the same was

seized by the complainant. In the evidence of Pw.1, complainant

B. Manjunath described the procedure followed to conduct raid,

seizure made under Ex.P.1/panchanama. Pw.1 identified his

signature on the panchanama, identified his signatures on the

samples drawn. He identified the signatures of the accused on

Ex.P.1/panchanama. He identified the signatures of one witness

Goutham, panch witnesses Harish and Prasad on the said

panchanama.     Evidence    of   Pw.3/Goutham,     Pw.5/Harish,
                                      17                       Crl.A.No.437/2016



Pw.6/Prasad corroborating with the evidence of Pw.1. Hence,

drawing Ex.P1/mahazar on the spot in the presence of accused is

proved. So far as seizure of contraband ketamine hydrochloride

from the possession of accused is concerned Goutham, Harish,

Prasad identified their signatures on the chit pasted on the kora

cloth pack used for        seizure of Mo.1 to Mo.4. Further Pw.1

identified 3.370 k.gs seized ketamine hydrochloride as Mo.1, 7

empty diesel brand executive bags as mo.2, cut pieces of diesel

brand 7 bangs marked as Mo.3, remained sample received from

Customs House Laboratory, Chennai at Mo.4.


      30.     Pw.1/Manjunath,         Pw.6/Prasad,       Pw.5/Harish

identified Mo.1 to Mo.4.

       31.    Evidence of Pw.1 is corroborating with the evidence

of Pw.2/ Customs officer, who was present at the time of raid and

evidence     of   Pw.1     corroborating   with   the   evidence   of

Pw.3/Goutham, Pw.4/Srinivas Prasad, Pw.5/Harish, Pw.6/Prasad.
                                     18                          Crl.A.No.437/2016



       32.   In the cross-examination Pw.1 to Pw.6 accused side

elicited certain admissions with respect to discrepancies in the

evidence of Pw.1 to 6. Further certain admissions elicited to deny

the independent character of Pw.5 and Pw.6/panch witnesses to

the seizure panchanama at Ex.P.1


       33.   It is pertinent to note that, article seized in this case,

allegation against the accused is possession of ketamine

hydrochloride without having No Objection Certificate from the

Department of Narcotic Drugs. It is not in dispute that, ketamine

hydrochloric is such substance which is injurious to the human life

if taken other than medical treatment.


       34.   Whether prosecution proved the possession of the

said ketamine hydrochloride      by the     accused at the time of

conducting raid has to be tested with the provision of Customs

Act.

       35.   Entire reading of evidence       adduced by      Pw.1 to

Pw.6, ingredients of the seizure panchanama, prosecution proved
                                     19                       Crl.A.No.437/2016



beyond reasonable doubt that, the accused was in possession of

contraband article ketamine hydrochloride, which is a substance

restricted and prohibited to export without obtaining No Objection

from department of Narcotic Drugs. Ketamine hydrochloride

seized from the possession of the accused which is liable for

confiscation as per Section 113 of Customs Act 1962. In the cases

of possession of contraband articles under Customs Act,

presumptions has to be drawn which states as follows;

      138A. Presumption of culpable mental state.--

             (1) In any prosecution for an offence under this
      Act which requires a culpable mental state on the part
      of the accused, the court shall presume the existence of
      such mental state but it shall be a defence for the
      accused to prove the fact that he had no such mental
      state with respect to the act charged as an offence in
      that      prosecution.   Explanation.--In   this   section,
      "culpable mental state" includes intention, motive,
      knowledge of a fact and belief in, or reason to believe,
      a fact.
             (2) For the purpose of this section, a fact is said
      to be proved only when the court believes it to exist
                                         20                       Crl.A.No.437/2016



      beyond reasonable doubt and not merely when its
      existence      is   established   by   a   preponderance   of
      probability.


      It is to be noted that, it is the customs officer who on the

basis of credible information recovered contraband ketamine

hydrochloride     from the possession of the accused in Courier

shop, when accused attempting to export the same to a Foreign

Country. Complainant customs officer seized contraband ketamine

hydrochloride        along    with   receipts,   documents   from     the

possession of accused.


      36.    Statement of the accused recorded by the customs

officer can be admitted in evidence in trial as per section 108 of

Customs Act. Even though there are certain minor discrepancies,

contradictions in the evidence of Pw.1 to 6 improvement and

omissions in the evidence of Pw.1 to Pw.6, on the whole the

version of the prosecution           alleged against the     accused is

trustoworthy, believable. Stand taken by the accused in the cross-
                                   21                         Crl.A.No.437/2016



examination as defence on the ground of technicalities, unable to

establish reasonable doubt on the case of the prosecution.


      37.     Unlike cases registered by the police under the

provisions of Cr.P.C., for offence under the provisions of I.P.C.,

offence under Special Acts has to be looked into when seizure is

made by following special procedures required to be followed by

the Investigating Officer, while conducting raid, seizure of the

contraband ketamine hydrochloride from the possession of the

accused. Most important factor to be considered here in this case

is possession of large quantity of ketamine hydrochloride by the

accused persons. Burden is on the accused to tender acceptable

explanation with respect to intention, motive, knowledge of the

fact and reason to believe about possession of seized ketamine

hydrochloride. No where in the course of investigation of trial,

accused put    forward any such defence like absence of mental

state to possess, export ketamine hydrochloride.
                                    22                        Crl.A.No.437/2016



        38.   Further, sanction for prosecution which is          a

condition precedent, obtained       from the authorized officer.

Objection raised by the accused side is that sanction is not proved

as the person granted sanction to prosecute, has           not been

examined      as witness in this case. However, Ex.P.9/Sanction

Order    is speaking order. Bare reading of Sanction order/Ex.P.9

made it clear is that, after applying mind the sanction was

accorded to prosecute the accused in this case.


        39.   As   soon   as   seizure   of   contraband   ketamine

hydrochloride is proved, court has to draw presumptions with

respect to culpable mental status of the accused unless it is

rebutted by the accused side. In this case. Accused side is totally

depending upon the legal lacunas, weaknesses in the case of the

prosecution as defence. To establish those facts to get benefit of

doubt, accused side relied upon citations on the point that mere

marking of mahazar and statement of accused is not sufficient to

prove its contents and it has no evidentiary value. Here in this

case Ex.P.1/seizure mahazar       proved beyond reasonable doubt
                                   23                          Crl.A.No.437/2016



that, contraband ketamine hydrochloride          seized from the

possession of the accused along with documents. Statement of

accused carry special evidentiary value as per Section 107 and

108 of Customs Act. Under Section 24 of Indian Evidence Act

confession statement given by the accused in the custody of

police officer is not admissible. However, it is very much clear

that, U/s.107 and 108 of Customs Act          permit to prove the

contents of statement of the recorded by the Customs Officer. No

acceptable exaplnation tendered by the accused at the time of

recording his statement U/s.313 of Cr.P.C., about allegation of

possession of contraband ketamine hydrochloride at the time of

raid      conducted by the customs officers. No           acceptable

explanation tendered by the accused at the time of recording his

statement U/s.313 of Cr.P.C., about evidence adduced by the

Pw.1/complainant panch witnesses to Ex.P.1/mahazar owner of

Courier    House   about   possession   of   contraband    ketamine

hydrochloride by the accused person.
                                      24                          Crl.A.No.437/2016



      40.     Accused side relied upon citation of judgments on

the points that, no independent           witness from locality were

examined to prove the contents of seizure panchanama, expert is

not reliable material witnesses not examined, notifications are not

applicable, trial court not appreciated the evidence properly

which caused miscarriage of justice. With due respect ratios laid

down in the citation of judgment relied upon by the accused side

is not applicable to the facts and circumstances of the case on

hand. Proved allegation against the accused is possessing the

contraband article under NDPS Act which is not easily available

material,    for   which   accused   failed   to   tender   satisfactory

explanation. Minor discrepancies bound to occur in all trials,

proceedings. There is no two views found with respect to proof of

allegation     of possession of ketamine hydrochloride, leveled

against the accused in the charge framed. There cannot be any

other view apart from the view taken by the trial court to hold

that the accused is punishable U/s. 135(b) of Customs Act.
                                     25                        Crl.A.No.437/2016



      41.     Compared the reasons assigned by the trial court

with the allegations made in the memorandum of appeal.        There

are no acceptable grounds in the memorandum of appeal to

interfere into the well reasoned legally sustainable impugned

judgment and order of conviction.


      42.     So far as quantum of punishment is concerned,

awarded punishment by the trial court to the accused is to

undergo imprisonment for 3 years and he shall pay fine of

Rs.50,000/-, in default to undergo S.I. for further one year for

the offence punishable U/s.135(1)(b) of Customs Act 1962 which

is not too harsh punishment. There is no merit in the appeal.

Order under appeal is sustainable in law. Hence, interference of

this court is not necessitated. Accordingly, points No.1 and 2 are

answered in the affirmative and point No.3 in the Negative.



      43.     POINT NO.4 :- In view of findings on the above

points No.1    to 3, this criminal appeal is devoid of merits and

same is liable to be dismissed by confirming impugned judgment
                                     26                          Crl.A.No.437/2016



of conviction and order of sentence. Hence, following order is

made:


                          ORDER

Criminal Appeal filed U/s.381 of Cr.P.C., is dismissed.

Consequently, impugned judgment of conviction and order of sentence dated 19.3.2016 passed in C.C.No.101/2012 on the file of The Special Court For Economic Offences, Bengaluru is hereby confirmed.

Appellant/accused is hereby directed to appear before Trial Court to serve the sentence and to deposit the fine amount, forthwith.

Office is hereby directed to send back L.C.R. along with certified copy of Judgment, forthwith.

(Dictated to the Judgment Writer, transcribed by her, corrected and then pronounced by me in the open court on this the 10th day of April, 2019.) (RAJESHWARA) LXIV ADDL.CITY CIVIL & SESSIONS JUDGE, (CCH-65), BENGALURU CITY.