Delhi District Court
State vs Manvinder Singh Etc., on 19 January, 2011
(P/1)
FIR NO. 502/1993
u/s 467/468/471/420/511/120 B IPC
P.S. IGI Airport (CB)
IN THE COURT OF SH RAJESH KUMAR GOEL
ADDITIONAL CHIEF METROPOLITAN MAGISTRATE-02 ,
DWARKA COURTS
FIR NO. 502/1993
u/s 467/468/471/420/511/120 B IPC
P.S. IGI Airport ( CB)
Date of institution : 19.07.1994
Date of final argument : 19.01.2011
Date of final order : 19.01.2011
JUDGMENT:
A SL NO. OF THE CASE : 02405R0125601999 B: DATE OF OFFENCE : one or about August 1992 C: NAME OF THE : Sh Sahab Singh, Dy Collector COMPLAINANT Customs D: NAME OF THE : 1. Manvinder Singh ACCUSED s/o Sh Kuljit Singh r/o E 35, PERSON Rajouri Garden , Delhi.
2. Narender Kumar Aggarwal s/o Sh H.K Aggarwal r/o 413 Roop Nagar, Delhi.
( EXPIRED)
E: OFFENCE : U/S 467/468/471/420/511/120 B IPC
COMPLAINED OFF
F: PLEA OF ACCUSED : PLEADED NOT
GUILTY
(P1of 8)
state vs Manvinder Singh etc.,
(P/2)
FIR NO. 502/1993
u/s 467/468/471/420/511/120 B IPC
P.S. IGI Airport (CB)
G: FINAL ORDER : Acquitted
H: DATE OF SUCH : 19.1.2011
ORDER
BRIEF REASONS FOR DECISION:
1. Accused Manvinder Singh is facing trial on the
allegation of the prosecution that on or about August 1992, he
alongwith coaccused Narender Kumar( expired) entered into a criminal conspiracy to cheat the customs Department by dishonestly and fraudulently inducing them to clear the customs goods on the basis of the forged bill of entry no. 239612 dt. 2nd August 1992 in the name of M/S Polyvinyl Industrial corporation and import invoice no. 855 dt. 30/6/1992 alongwith a declaration form . It is alleged that in furtherance of said criminal conspiracy, he forged the signatures of Suresh Kumar on the said declaration form and also forged the Bill of entry and invoice stamp of Bank of India . It is further alleged that it was done to induced the Custom department to clear the custom goods on the basis of said forged documents wherein the value of the goods imported were shown as hight undervalued in order to claim custom concessions. It is further alleged that he used the above said forged documents knowing of having reason to (P2of 8) state vs Manvinder Singh etc., (P/3) FIR NO. 502/1993 u/s 467/468/471/420/511/120 B IPC P.S. IGI Airport (CB) believe that the same are forged and these forged documents were tendered with the customs department and customs officials were induced to clear the goods by misrepresentation regarding the value of goods on the documents .
2. After investigation the chargesheet was filed against the accused person. During pendency of the present case accused Narender Kumar Aggarwal expired and accused Anil Dhingra and Neeraj were discharged. Prima facie case U/s 467/468/471/420/511/120 B IPC was made out against the accused Manvinder . After compliance of section 207 Cr. P.C , he was charged accordingly by the ld Predecessor of this court to which he pleaded not guilty and claimed to be tried.
3. In support of its case prosecution has examined five witnesses.
4. PW1 Sh Jayant Sahai was posted as a Appraiser special investigation branch with custom office who had investigated the present case of under invoicing and custom duty evasion . PW 2 HC (P3of 8) state vs Manvinder Singh etc., (P/4) FIR NO. 502/1993 u/s 467/468/471/420/511/120 B IPC P.S. IGI Airport (CB) Surinder is the witness who accompanied the IO during investigation. PW3 HC Farman Singh , duty officer, proved the registration of FIR vide ExPW3/A. PW4 Sh Sahab Singh , then Deputy collector of customs , loged the complaint ExPW4/A. PW5 Sh Sanjay Sharan was also posted as a Appraiser of Customs at Air Cargo during relevant time who had assessed the goods in question.
5. Thereafter prosecution evidence was closed and statement of accused u/s 281 Cr. PC was recorded in which the defence of the accused was of denial simplicitor. However, accused did not opt to lead any evidence in his defence.
6. I have perused the record, heard the Ld APP for the state and the ld counsel for accused .
7. Allegations against the accused Manvinder Singh are that he had entered into a criminal conspiracy alongwith coaccused person and in furtherance of said criminal conspiracy, he forged the signatures of Suresh Kumar and forged the stamp of Bank of (P4of 8) state vs Manvinder Singh etc., (P/5) FIR NO. 502/1993 u/s 467/468/471/420/511/120 B IPC P.S. IGI Airport (CB) India ,Okhla Industrial Area upon the Bill of Entry and invoice and these forged documents were tendered to the customs department and they were induced to clear the goods by misrepresentation regarding the value of goods .
8. Although , prosecution has examined five witnesses but their testimonies are not sufficient to convict the accused Manvinder Singh for the alleged offences. It appears that accused Manvinder Singh has been made an accused on the disclosure statement of the coaccused Anil Dhingra made u/s 108 of the Customs Act . Accused Anil Dhingra has already been discharged by the ld Sessions Court vide order dated 5.6.2009. Except the said statement there is nothing on record as against accused Manvinder Singh .
9. Now, take the testimonies of prosecution witnesses. PW1 Jayant Sahai deposed that in the year 1992, he was posted as Appraiser Special Investigation Branch , Delhi Customs and had investigated the case of under invoicing and custom duty evasion in the import of one consignment of integrated circuit imported by M/s Poly (P5of 8) state vs Manvinder Singh etc., (P/6) FIR NO. 502/1993 u/s 467/468/471/420/511/120 B IPC P.S. IGI Airport (CB) Vinayal Industrial corporation. After thorough investigation it was found to be a case of custom duty evasion. He further deposed that the quatation Mark X dt. 09.9.1992 was received through Indian High Commission Hongkong for integrated circuits no. LA 4440 showing the value USD 0.72 per piece and it was higher then value declared by M/S Polyvinyl Industries corporation. Statement of Sh N.K Aggarwal was recorded in his presence . The document ExPW4/C i.e bill of entry was submitted by the M/S Polyvinyl Industrial corporation alongwith the declaration ExPW4/D . PW1 was cross examined by the accused .
10. PW1 has said nothing against the accused Manvinder Singh. PW2 H.Ct Surinder and PW3 HC Farman Singh are just formal witnesses . These witnesses have also said nothing against the accused Manvinder.
11. PW4 S.I Sahab Singh, complainant, was deputed as Appraiser Special Investigation Branch Delhi Custom and he had lodged the complaint ExPw4/A. He has also said nothing material against the present accused. During his cross examination , he admitted that one Anil (P6of 8) state vs Manvinder Singh etc., (P/7) FIR NO. 502/1993 u/s 467/468/471/420/511/120 B IPC P.S. IGI Airport (CB) Dhindgra has stated that one declaration form alongwith bill of entry was signed as Suresh Kumar by the accused Manvinder. This is the only evidence against the accused Manvinder Singh , which is not sufficient to convict him. It appears that , during investigation, signatures and handwriting of the accused Manwinder Sing were obtained and were sent for expert examination but till date no verification report in this regard has been filed .
12. Further, during cross examination of PW4 , it has also come on record that there was no expert verification of the said signature. There is nothing on record which could show even prima facie that accused Manwinder Singh has signed as Suresh Kumar on the declaration form and managed the forged invoice stamp of Bank of India Okhla Industrial Area.
13. Keeping in view the above observation, facts and circumstances of the case, I am left with no option but to hold that prosecution has failed miserably to prove its case against the accused beyond the shadow of doubt, therefore, accused Manvinder Singh stands (P7of 8) state vs Manvinder Singh etc., (P/8) FIR NO. 502/1993 u/s 467/468/471/420/511/120 B IPC P.S. IGI Airport (CB) acquitted from the charge u/s u/s 467/468/471/420/511/120 B IPC . His surety stands discharged. Documents, if any, be released after cancellation of endorsement.
14. File be consigned to record room.
(RAJESH KUMAR GOEL) Addl Chief Metropolitan Magistrate-02/Dwarka courts ANNOUNCED IN THE OPEN COURT TODAY I.E 19.1.2011 (P8of 8) state vs Manvinder Singh etc.,