Suraj Prakash Sharma vs . Cbi/Scb/Dli on 5 June, 2020

[Cites 7, Cited by 0]

Delhi District Court

Suraj Prakash Sharma vs . Cbi/Scb/Dli on 5 June, 2020

       IN THE COURT OF MS. NEENA BANSAL KRISHNA:
                DISTRICT & SESSIONS JUDGE
          SOUTH - EAST, SAKET COURTS, NEW DELHI

CA No.204771/2016

SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI

Sh. Suraj Prakash Sharma
S/o Late Sh. G. K. Sharma
R/o: Plot No. 7, Sector78,                       .......... Appellant/
Vijay Nagar, Indore (MP)                                   Accused

VERSUS

CBI/SCB/DLI                                       .......... Respondent/
New Delhi - 110020                                         State

            Date of filing of Appeal : 03.12.2016
            Order pronounced         : 05.06.2020

ORDER:

The present Appeal under Section 374 (3) Cr. P. C. has been filed against the Judgment dated 31.03.2016 vide which the appellant/ accused Suraj Prakash Sharma has been convicted for committing the offence under Sections 420/468/471 IPC and under Section 135 (1) (a) of Customs Act and Order on Sentence dated 07.06.2016 vide which appellant/accused has been released on probation for a period of one year and was directed to pay compensation of Rs. 2 lacs to the State. SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 1 of 66 2 The case of prosecution in brief, is that in the year 1982 Government of India had introduced a scheme for physically handicapped persons for import of cars costing upto Rs. 65,000/ CIF and concession of 50% on the Customs Duty was granted to such cars, which were fitted with disability control mechanism. Under the scheme, the applicant (physically handicapped person) was required to apply to the Ministry of Finance to obtain adhoc exemption order for availing duty exemption. The four applicants namely Puran Singh, Ved Prakash, Gurdev Singh and Smt. Krishna Mehra submitted their applications to the Ministry of Finance for adhoc exemption orders for importing cars i.e. ISUZUGEMINI, Mazda 6 26, ISUZUGEMINI and JettaC Diesel Cars respectively. The appellant/accused Suraj Prakash Sharma while working as Stenographer GradeC in Ministry of Finance, Department of Revenue had access to the said four applications and he along with Vinay Kochar, Neeraj Kochar and one unknown lady in the year 1988 entered into a criminal conspiracy to cheat the Government of India to import these cars and evade customs duty and in furtherance of their conspiracy, they forged & fabricated the applications along with their accompanying documents in the name of above mentioned four applicants and managed to avail adhoc exemption orders in the name of four applicants and got imported four Honda Civic SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 2 of 66 Cars.

3 In order to fructify the conspiracy, the appellant and coaccused introduced two fictitious saving bank accounts in the name of the applicants Puran Singh and Smt. Krishna Mehra at Corporation Bank, Greater KailashII, New Delhi and obtained two Letters of Credit in their names. The two cars so imported were also got cleared on the basis of fabricated documents from concerned clearing and handling agents and also managed to import two other cars in the name of Gurudev and Ved Prakash. The four imported cars were sold and they received the sale proceeds of Rs. 11,55,000/, thereby cheating the Government of India and also causing loss of Rs. 4 lacs to the Government of India on account of customs duty exemption.

4 The FIR was registered on 17.03.1992 against the appellant and coaccused Vinay Kochar and Neeraj Kochar for the offences under Section 120B read with Sections 420/468/471 IPC read with Section 135 (1) (1) of Customs Act. The various documents pertaining to opening of Bank accounts in the name of Smt. Krishna Mehra and Sh. Puran Singh from Corporation bank, Greater Kailash and the documents executed for import of four vehicles from Japan to Calcutta and Bombay Port were seized. The statements of Transporters at Calcutta who took the delivery SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 3 of 66 of the four imported cars were recorded. The statement of various officials of Transport Authority where the cars were registered and subsequently sold, were recorded and documents seized.

5 During investigation, the samples of handwriting of Ved Prakash, Puran Singh and Gurudev and also of appellant were taken and admitted signatures of the four applicants were sent for examination. Expert Handwriting Report was received from GEQD/Shimla confirming the signatures and handwriting of appellant Suraj Prakash Sharma on the documents used in procuring adhoc exemption orders and other related documents. The accused persons were arrested and on the disclosure statement of Sh. S.P. Sharma, the four vehicles were recovered. The documents were all seized and statements recorded. 6 On conclusion of investigation, chargesheet under Section 120B read with Sections 420/468/471 IPC read with Section 135 (1) (1) of Customs Act was filed.

7 After due compliance of Section 207 Cr. P. C., the charges for the offences punishable under Section 120B read with Sections 420/ 468/471 IPC read with Section 135 (1) (1) of Customs Act was framed against the appellant and other two accused persons on 18.03.1994, to which they SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 4 of 66 pleaded not guilty and claimed trial.

8 Prosecution in support of its case examined 57 witnesses. 9 PW10 Sh. Anil Mehra, son of applicant Krishna Mehra has deposed that neither his mother had any bank account at Delhi nor did she ever reside at E184, Greater Kailash PartII, New Delhi or at 33C, Pocket10A, Kalkaji Extortion, New Delhi and that his mother had died on 31.10.1989 and she never imported any car.

10 PW1A Sh. Arun Chakraverty resident of Flat No. 33C, Pocket 18, Kalkaji Extortion, New Delhi has deposed that applicant Krishna Mehra never resided there and that he has been residing at the said address.

11 PW2 Sh. Gurdev Singh, PW12 Sh. Ved Prakash and PW13 Sh. Puran Singh are the other applicants in whose name cars were imported. 12 PW27 Sh. C. S. L. Randhawa had deposed that he was nephew of the applicant Puran Singh and had prepared correspondence in the name of Puran Singh for importing of car in Handicap quota.

13 PW3 Sh. Hira Lal Marwah has deposed that Puran Singh never resided at C1/116, Janak Puri, New Delhi.

14 PW6 Sh. Om Prakash Kaushik has deposed that applicant Ved SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 5 of 66 Prakash never stayed at Flat No. 128D, PocketA, Mayur Vihar PhaseII, New Delhi.

15 PW14 Sh. Pradeep Kumar had introduced the appellant/accused Suraj Prakash Sharma to accused Vinay Kochar at his jewellery shop. At that time appellant/accused Suraj Prakash Sharma had informed that he was in the business of dealing with imported cars.

16 PW33 Sh. C. Vishwanath, Senior Manager, Corporation Bank has identified and proved Account Opening Form No. 6493 Ex. PW25/A1 in favour of Puran Singh R/o: C1/116, Janak Puri, New Delhi. He deposed that this account was opened at Greater Kailash Branch, New Delhi of Corporation Bank on 23.07.1988 on the introduction of appellant/accused Suraj Prakash Sharma, having Saving Bank Account No. 6016. Likewise, Account Opening Form bearing No. 6555 was in favour of Krishna Mehra and the account was opened on 17.08.1988 again on the introduction of appellant/ accused Suraj Prakash Sharma. He identified the specimen signature card of the appellant/accused Suraj Prakash Sharma as Ex. PW 25/B2.

17 PW48 Sh. Vinay Dutta was an officer in the Corporation Bank in Exchange Department, Greater KailashII, New Delhi in the year 1988 SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 6 of 66 1989. The process sheet relating to establishment of letter of credit on behalf of Puran Singh favouring Echo Trading Company Limited, Tokyo vide application is Ex. PW25/A5 and process sheet is Ex. PW48/A. The letter of credit on behalf of Krishna Mehra again favouring Echo Trading Company Limited, Tokyo Ex. PW48/F1 is in respect of Ex. PW 25/A12.

18 PW20 Sh. Rakesh Bhatnagar deposed that neither he knew any Smt. Krishna Mehra nor had ever purchased any Honda Car or any car from her.

19 PW15 Sh. Satish Kumar Chhikara has deposed that appellant/ accused Suraj Prakash Sharma used to work in Ministry of Finance as Personal Assistant.

20 PW42 Sh. Sohan Lal was working as Assistant in Ministry of Finance, Department of Revenue, New Delhi had deposed that one Mr. A. C. Buck was the Under Secretary CustomsV during the year 19811982 and the appellant/accused was his stenographer. The file pertaining to importing of cars by disabled persons were used to be dealt with in CustomsV. He proved the original files relating to Puran Singh, Krishna Mehra, Ved Prakash and Gurdev Singh as Ex. PW42/B to Ex. PW42/E SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 7 of 66 respectively. He further deposed that Department issued adhoc customs orders for exemption of 50% of customs duty on the value of car to be imported for the above noted disabled persons.

21 PW7 Sh. Dinesh Purohit was employed in Indian Airlines with the duty to deliver Car Cargo and book it at Delhi.

22 PW8 Sh. D. P. Popali was an employee of Indian Airlines and witness of delivery of car No. AJ1200023 make Honda through air cargo. 23 PW23 Sh. Subhash Shandilya was an employee of Indian Airlines and was posted as Traffic Officer, Cargo Section at Palam Airport in the year 1989 and had dealt with Honda Car vide consignment note Ex. PW 8/A. 24 PW28 Sh. S. S. Nagrajan was Section Officer in the Department of Revenue, CustomsIII and was an attesting witness to Ex. PW11/H. 25 PW43 Sh. P. S. Sen was working as Senior Engineer in M/s Barua & Chaudhary Clearing Agent of Calcutta during the year 19901992 and had identified various bills of entries concerning import of goods(cars) by his employer. After taking delivery of the two cars in the name of Gurudev and Ved Prakash, they handed them over to PW21 Sh. Tara Chand proprietor of M/s Transport Corporation of Bengal who delivered imported SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 8 of 66 cars to M/s International Motor Car for onward delivery to the applicants. 26 PW18 Sh. Bishwanath Ash proprietor of M/s International Motor Car deposed about delivery of cars at Delhi through their driver PW22 Sh. Harish Bhatt who delivered cars in the name of Gurudev and Ved Prakash at kalkaji address vide delivery challan Ex. PW18/F and Ex. PW18/G respectively in the year 1990 .

27 PW45 Sh. Kishori Mohan Sarbagna was working as Jatty Sarkar in G. D. Traders, Calcutta, which was a firm dealing with Customs House Clearing Agents. The delivery Challans Ex. PW5/A and Ex. PW5/B in the name of Puran Singh and Krishna Mehra respectively were prepared by him in respect of the booking from Calcutta to Delhi through Indian Airlines vide Ex. PW45/A to Ex. PW45/D respectively. 28 PW46 Sh. Basudev Boss an employee of G. D. Traders, Calcutta also deposed that the appellant Suraj Prakash Sharma had brought relevant documents in his office on the basis of which he prepared the bill of entries Ex. PW46/B, Ex. PW46/B1, Ex. PW46/C and Ex. PW46/C1 respectively, though he was unable to identify the appellant/accused. 29 PW51 Sh. Sumer Singh Chauhan, Deputy Commercial Manager at IGI Airport Domestic had deposed that while so posted in the year 1992 SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 9 of 66 on the request of Vinay and Neeraj Kochar, he had requested Mr. M. M. Kumar to deliver the consignment.

30 PW32 Sh. M. M. Kumar was posted in Cargo Section, Indian Airlines, who deposed that appellant/accused Suraj Prakash Sharma R/o:

L2/127D, DDA Flats, Kalkaji, New Delhi was consignee while Sh. Haren Choksey of Bombay was the consignor.

31 PW4 Sh. Haren Choksy had deposed that through him one of the imported Honda Civic Car was sold to one Sh. H. D. Gupta. 32 PW44 Sh. N. G. Potdar worked as Appraiser in Calcutta Customs and assessed customs duty vide Ex. PW43/J. 33 PW53 Sh. S. M. Akhtar deposed that during the year 19911993 he was posted as Apprasier at Customs Air Cargo, IGI Airport, New Delhi and had identified the statements giving details of import of four cars and assessment of customs duty thereon, which are Ex. PW53/A1 to Ex. PW53/A4 respectively.

34 PW9 Sh. Rajan Saraswat was a witness of registration of the imported Honda Civic Car bearing Registration No. UP80D8072. 35 PW11 Sh. Samay Singh was posted at Janak Puri Transport Office and was concerned with registration of the Honda Civic Car bearing SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 10 of 66 Registration No. DNB6529 in the name of Puran Singh. 36 PW29 Sh. Francis Joseph was posted at Janak Puri Transport Authority in the year 19901992 and deposed about the registration of Car No. DNB6529 initially in the name of Puran Singh and then subsequently transferred in the name of Sh. S. Bhattacharya.

37 PW24 Sh. Subroto Bhattacharya was working as an Accountant in Kochar Freight Carrier Pvt. Ltd. owned by accused Vinay Kochar and his brothers in the year 1989. He deposed that one car was delivered vide Consignment Note Ex. PW24/A to the appellant/ accused Suraj Prakash Sharma, who was present at the Cargo Section, Indian Airlines with one unknown lady. He deposed that he never purchased any car bearing Registration No. DNB6529 from any Puran Singh. He further explained that he had given photocopy of the Ration Card along with other requisite documents for issuance of passport to appellant/accused Suraj Prakash Sharma at the shop of Jeweller Mehta when he went there along with his employer Vinay Kochar.

38 PW31 Sh. Praveen Desai, who was posted as MLO in Sheikh Sarai Authority in the year 1990, has deposed that Car No. DL3CA5754, which was imported vide Temporary Registration No. WB20T9161, was registered in the name of Sh. Ved Prakash R/o: L2/ 174, DDA Flats, SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 11 of 66 Kalkaji, New Delhi and was subsequently transferred in the name of M/s Hindwell International, 302Akashdeep Building, Barakhamba Road, New Delhi 39 PW37 Sh. Vinod Bindal deposed that M/s Hindwell International, Barakhamba Road, New Delhi was the client and extract of account Ex. PW37/B was seized vide Seizure Memo Ex. PW37/A. As per this statement of account Rs. 3 lacs was shown to have been paid to the appellant/accused Suraj Prakash Sharma and Rs. 6,000/ to Ramesh Sachdeva in respect of purchase of Car bearing Registration No. DL3CA 5754 by M/s Hindwell International.

40 PW1 Sh. Hari Kishan Jan was the witness to obtaining of specimen signature of the appellant/accused Suraj Prakash Sharma on sheets Ex. PW1/1 to Ex. PW1/52 respectively in his presence. 41 PW17 Sh. B. S. Sankiriya deposed that the Typewriter No. H338176 make Remington was issued to the appellant/accused Suraj Prakash Sharma, PA to DSICD in September, 1982, which was returned on 05.09.1989. He further deposed that Typewriter No. H369460 was issued to appellant/accused Suraj Prakash Sharma on 25.05.1989. 42 PW25 Sh. Mohinder Singh, Assistant GEQD submitted his report SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 12 of 66 in regard to the signatures of the appellant/accused Suraj Prakash Sharma vide Ex. PW25/D. 43 PW35 Sh. S. P. Gaur, Chief Inspector, Gurgaon Gramin Bank and PW34 Sh. B. K. Raju, Senior Branch Manager, Syndicate Bank were the witnesses of recovery of Honda Civic Car bearing Registration No. DL 3CA5754 from car parking near Akashdeep Building, New Delhi, which was seized vide Seizure Memo Ex. PW34/A. They were also a witness to recovery of another Honda Civic Car bearing Registration No. UP80D 8072 seized vide Seizure Memo Ex. PW34/B from in front of shop/office of M/s Kamal Motors.

44 PW52 Sh. Dilip Singh, Proprietor of M/s Kamal Motors was witness of the recovery of Honda Civic Car bearing Registration No. UP80D8072, which was seized from the park opposite to his office vide Seizure Memo Ex. PW34/B. He also deposed that one Sardar Ji, one Mr. Bedi and appellant/accused Suraj Prakash Sharma had approached him threefour times in connection to sale of their car. They had also shown him papers relating to registration of the car from the office of RTO Agra. 45 PW39 Inspector Jai Kumar is the first IO of the case and recorded the statements of the witnesses and disclosure statement of the SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 13 of 66 appellant and recovered two cars at his instance. PW40 DSP Virender Singh had also conducted the investigations in this case and recovered other two cars at the behest of the appellant. PW49 Sh. Sunil Kumar Chaudhary granted the sanction for prosecution under Sections 137 (1) of Customs Act against the three persons vide Ex. PW49/A. 46 The detailed testimony of all the witness shall be considered subsequently.

47 The Statements of Accused persons namely Vinay Kochar, Niraj Kochar and the appellant/accused Suraj Prakash Sharma were recorded under Section 313 Cr. P. C., wherein they pleaded their innocence. The appellant/accused submitted that he was working as Stenographer in the Ministry of Finance, Department of Revenue, New Delhi and was posted with one Mr. A. C. Buck, Under Secretary, but he denied having dealt with any of the file pertaining to import of cars in the name of four disabled persons. He admitted having Bank Account No. 6016 in Corporation Bank. 48 The appellant/accused Suraj Prakash Sharma in his defence had examined DW1 Sh. V. C. Mishra, Handwriting and Finger Print Expert, who examined the disputed signatures, with the admitted writings and signatures, specimen writing and signatures and submitted the detailed SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 14 of 66 Report Ex. DW1/A. 49 The appellant/accused Suraj Prakash Sharma also stepped into the witness box as DW2. He deposed that Certificate Ex. PW56/B issued by the Manager, Rajasthan Guest House did not bear his signatures at Entry No. 745 and was not in his writing. He explained that his elder brother Satya Narain Prasad Sharma also signed as S. P. Sharma, but was unable to identify the signatures of his brother. He further submitted that Sh. N. K. Mutreja was a tenant in his house at L2/174B, Kalkaji, DDA Flats, New Delhi, which was owned by his wife Smt. Prem Sharma. He further stated that his tenant Sh. N. K. Mutreja had transferred a sum of Rs. 2,880/ or Rs. 2,890/ approximately in his saving bank account No. 6016 with Corporation Bank, Greater KailashII, New Delhi and balance payment of Rs. 1,500/ towards monthly rent was paid in cash. He explained that he had introduced the bank account in the name of Krishna Mehra and Puran Singh as he had met them in the house of Nand Kishore Mutreja, who had introduced them as his relatives.

50 In the crossexamination by Ld. Public Prosecutor for CBI, appellant/ accused admitted that Krishna Mehra and Puran Singh were same persons in whose name the two vehicles involved in the present case, were imported. He also admitted that fax letter Ex. DW2/1 allegedly SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 15 of 66 having been received from M/s Echo Trading Company, Tokyo by the appellant/accused, did not bear the fax number to indicate from where the fax had arrived and also did not mention his name. He denied having manipulated said fax letter by erasing some contents of the said letter. He admitted that whenever any letter is addressed by name, it is received by the person to whom it is addressed. If it is in the name of the Department, then it is received by General Section. He admitted that letter Ex. DW2/1 was received by him in his individual capacity and had nothing to do with the official duties.

51 Ld. Chief Metropolitan Magistrate after considering the entire evidence concluded that no offence was proved against the two coaccused persons namely Vinay Kochar and Neeraj Kochar and they were acquitted. However, appellant/accused was held guilty for committing the offence punishable under Sections 420/468/471 IPC and under Section 135 (1) (a) of Customs Act and was sentenced to be released on probation of good behaviour for a period of one year on furnishing Probation Bond in the sum of Rs. 1 lac with one surety in the like amount. He was also directed to pay compensation of Rs. 2 lacs to the State.

Aggrieved by the said Judgment and order, the present appeal has been SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 16 of 66 filed.

52 Ld. Counsel for the appellant/accused has argued that appellant/ accused was Stenographer with Mr. A. C. Buck, Under Secretary, CustomsV during the year 19811982. The alleged transactions took place in the year 1986 onwards and at that time he was not posted in the concerned Department and had no access to the files being processed to import vehicles for disabled persons on discounted import duty. It is further argued that Sh. N. K. Mutreja, who was a tenant of the appellant/accused in the flat owned by his wife, was the main conspirator. He was involved with M/s Echo Trading Company Limited, Tokyo, which imported vehicles. He added the names of Ved Prakash and Gurdev Singh as his family members in the Ration Card at the address of Kalkaji, New Delhi wherein Puran Singh and Krishna Mehra were shown as his sister and brotherinlaw. It was on the request of Sh. N. K. Mutreja that appellant/accused had introduced Krishna Mehra and Puran Singh in Corporation Bank, Greater Kailash Branch, for opening their bank accounts. It is further explained that the DDA Flat was purchased in the year 1989 in the name of the wife of the appellant/accused and it was sold in the year 1990 to Sh. Ram Karan and Sh. N. K. Mutreja had become tenant under him. It has been further argued that the address of Krishna SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 17 of 66 Mehra of Kalkaji, New Delhi was fictitious despite which the same was recorded in various documents. Ms. Krishna Mehra expired but her application continued to be pursued in her name. It is asserted that the main conspirator was Sh. N. K. Mutreja, while appellant/accused was made a scape goat. It has been further argued that as the main conspirators have been let off, there can be no conviction against the appellant/accused. 53 Ld. Counsel for the appellant/accused has further argued that though Letter of Credit was opened for the purpose of taking delivery of car, but there is no evidence as to who took the delivery. There are inherent contradictions in the story of conspiracy. The appellant/ accused has not been identified to be involved in any part of the conspiracy and there is no evidence to link him with the said conspiracy. There is only circumstantial evidence but it has many missing links and it cannot be held that the conspiracy has been established beyond reasonable doubt. Moreover, the defence as setup by the appellant/accused has not been considered by the Ld. Trial Court. It has been further argued that the present appeal may be allowed and appellant/accused may be acquitted of the charges. 54 Ld. Public Prosecutor for CBI has argued that there is unassailable evidence pointing towards the guilt of the appellant/accused and the conviction has been rightly made against the appellant/accused. PW10 SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 18 of 66 Sh. Anil Mehra has deposed that he never resided in Delhi and had no bank account and had never imported any car. He has further deposed that his mother Ms. Krishna Mehra had applied for importing the vehicle, but the same was never purchased or delivered in her name. PW20 Sh. Rakesh Bhatnagar has deposed that neither he knew any Smt. Krishna Mehra nor took the delivery of the car from her. If Ms. Krishna Mehra had already died and her application was not pursued by her son, then there is somebody who applied in her name and pursued her application. It has been amply proved by the evidence on record that it is the appellant/ accused who manipulated the four applications and imported four Honda Civic Cars by forging the signatures and opening the bank accounts. PW 37 Sh. Vinod Bindal has deposed that Rs. 3 lacs were paid in the account of the appellant/accused. The evidence of the appellant/accused having introduced the bank account in the name of Ms. Krishna Mehra and Puran Singh coupled with the recovery of the vehicle and the testimony of the prosecution witnesses clearly establish the act of forgery and cheating against the appellant/accused and he has been rightly convicted. Hence, there is no merit in the appeal and the same may be dismissed. 55 I have heard the arguments and perused the entire record and SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 19 of 66 evidence led therein before the Trial Court Record. My observations are as under:

56 The appellant who was working as stenographer in Ministry of Fi- nance acquired knowledge about the scheme of Government of India to provide Customs exemptions on cars imported by physically disabled per- sons. It is said that knowledge is empowerment, but when applied in a wrong way, it can lead to self destruction and this is what has happened in the present case. The knowledge coupled with criminal design and his mis- placed over confidence of not being ever caught, has proved to be his nemesis. The appellant ventured into meticulous planning and drew up a detailed and intricate design for immaculate execution and drew up the en- tire scheme of drawing benefit of the custom exemptions. He identified the applications of physically handicapped persons that were received in the Ministry of Finance seeking 50% custom exemption for import of the cars for disabled persons. He then opened the bank accounts in the names of those persons, created the correspondence addresses, opened Letter of Credit in their names, got the vehicles imported into India, took the deliv- ery and then sold them to the prospective buyers. In the process, he earned money by taking benefit of 50% of discount in customs duty. This entire scheme and its execution spanned from 1982 to 1991 i.e for a period of SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 20 of 66 about nine years. The perseverance of the appellant in working with such immaculate precision over these many years may deserve an acknowledg- ment, but definitely not appreciation for his criminal acts. 57 Before considering the evidence to establish this entire modus op- erendi of the appellant, it would be appropriate to first mention how the criminal act of the appellant came to light and what turned out to be his un- doing. He cleverly selected the applications of four applicants namely Smt. Krishna Mehra, Sh. Puran Singh, Sh. Ved Prakash and S. Guru Singh and pursued their applications in their names. The file of Sh. Puran Singh which has been proved by PW42 Ex.PW42/A, makes a very interesting reading. The applications in the name of Sh. Puran Singh dated 26.02.1987 Ex.PW13/E was made by Sh. Puran Singh for examination from payment of custom duty. He also made a request for change of model of car as well as change of port from Bombay to Calcutta vide letter dated 15.04.1987 Ex.PW13/H and the reminder letters are Ex.PW13/G and Ex.PW13/J. It is interesting to note that while in the original application seeking exemption from custom duty on the imported vehicle admittedly written by him initially, the address of Sh. Puran Singh was "C/o C.S. Randhawa, A-6, Power Colony, Sarabha Nagar, Ludhiana". While in the letters moved subsequently for change of model of car and port, the ad- SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 21 of 66 dress has been given as "C/o M/s Jagtar Singh Purewal, G.P. Farms, Old Faridabad, Haryana". The necessary invoices were also annexed along with the letters. The car in the name of Sh. Puran Singh was cleared from Calcutta Port on 26.09.1989 and was delivered as per the record in January, 1990. At the same time, Sh. Puran Singh had also been writing letters showing himself to be resident of Ludhiana dated 1/1/1988 Ex.PW13/K whereby he was informing the Ministry of Finance that he had already ar- ranged the Letter of Credit by arranging foreign Exchange from his own resources abroad and was seeking clearance from the customs. Another Letter Ex.PW13/L dated 29.1.1988 was again written by Sh. Puran Singh resident of Ludhiana seeking information about formalities for import of vehicle.

58 The record thus, shows that there is one set of applications Ex.PW13/G, 13/H and 13/J where Sh. Puran Singh is shown to be resident of Faridabad while in the other set of letter Ex.PW13/K and 13/L which are having the address of Ludhiana. The nature of two set of applications are also evidently different and apparent that these two set of applications were written by two different persons. Further, Sh. Puran Singh had again writ- ten letter dated 13.07.1990 informing that he intends to import the vehicle ISUZU GEMINI 1700CC Turbo Diesel Engine which was allowed by the SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 22 of 66 Ministry of Finance. Further, Sh. Puran Singh resident of Ludhiana wrote a letter dated 13.09.1990 to Ministry of Finance clarifying that no car in his name was every shipped to Bombay or Calcutta nor did he write any letter from Faridabad and that he never visited Faridabad. He had got his custom permit on 16.03.1989 from Chief Controller of Imports and Ex- ports and had got it amended vide letter dated 01.06.1990. He further stated that no car was ever imported under Adhoc Exemption Order No.247 of 86, but he had then placed order for vehicle in Japan and vehicle is likely to be shipped at any time. Again, Sh. Puran Singh vide his letter dated 12.02.1991 informed the Ministry of Finance that his order has al- ready reached Bombay Port about a month back and sought clearance for delivery of the vehicle.

59 Further, the original file of Sh. Puran Singh Ex.PW42/A contains an original letter dated 16.01.1991 written by Sh. Y.G. Parande explaining that a vehicle Honda Civic Engine 1300 bearing Chasis No.AJ00023 resi- dent of C-1/116, Janakpuri, New Delhi has already been delivered vide Bill of Entry dated 18.10.1989 and the vehicle has been delivered to Sh. S.P. Sharma and Sh. Vinay Kochar on behalf of Sh. Puran Singh. The letter mentions that inquiries have now revealed that Sh. Puran Singh resident of Ludhiana had in fact sought import of ISUZU GEMINI 1700CC Turbo SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 23 of 66 diesel. The investigations were thus, undertaken to ascertain who were the persons responsible for import of the car in the name of Sh. Puran Singh. 60 The record pertaining to Sh. Puran Singh Ex.PW42/A thus, shows that Sh. Puran Singh was also found to be separately pursuing his own ap- plication. He in 1990 applied for waiver of custom duty on the enhanced price of car at which time the Finance Department, Ministry of Finance no- ticed that the car had already been imported against the said exemption or- der and car already delivered. It is then that the Department started looking into the records and found that there were three other cases of such import of cars by the appellant in the name of different applicants. The Depart- ment thus, referred the matter for investigations and registration of FIR which resulted in a Charge Sheet against the appellant. 61 Now, the evidence may be considered in detail to corroborate the en- tire fraud committed by the appellant.

Posting of Appellant 62 The starting point is the posting of the appellant in Ministry of Fi- nance which is proved by PW15 Sh. S. Satish Kumar Chikkara who was posted in the Ministry of Finance in 1982 as an Assistant. He deposed that he had known the appellant Sh. S.P. Sharma who was also working as P.A SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 24 of 66 in the same Ministry. He proved the letter issued by Sh. B.K. Mehta dated 26.05.1992 Ex.PW15/A giving the various postings of the appellant in var- ious departments in Ministry of Finance. According to this letter, from 1.1.1981 till 31.12.1983, the appellant was posted as Stenographer Grade D with Under Secretary Sh. A.C. Buck. Thereafter, from time to time he was posted in other Departments and on 01.01.1988 till the date of his ar- rest he was appointed as Steno Grade C with Deputy Secretary, CBDT, De- partment of Revenue, Ministry of Finance, Govt. of India. 63 Ld. Counsel on behalf of the appellant has argued that the alleged fraud has been committed in the year 1991-92 while the appellant was posted with Sh. A.C. Buck from 1981 to 1983. There was no concern of the appellant with any of the files and he has been wrongly implicated in this case. It may be mentioned that the four applications, the details shall be considered later had been filed in the year 1982 in this Department in which the appellant was posted. He got an access to the details of these four applications and also came to know about the policy of the Govern- ment of India for providing 50% discount in the custom duty for the vehi- cle import upto cost of Rs.65,000/-.

64 PW42 Sh. Sohan Lal, Assistant, Ministry of Finance has explained the scheme of custom exemption on import of cars for physically disabled SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 25 of 66 persons. He has deposed that in the year 1981 the disabled persons were al- lowed to import the cars on payment of 50% of custom duty subject to cer- tain conditions and submission of their Medical Certificate of Disability. This was to enable the disabled persons to have a vehicle which could be driven by them.

65 Sh. A.C. Buck was Under Secretary Custom-V during the period 1981 to 1982 and the appellant was working as his stenographer. The files pertaining to import of cars for disabled persons were being dealt by the said Department. The files pertaining to applicant Sh. Puran Singh Ex.PW42/A; Ms. Krishna Mehra Ex.PW42/C; Sh. Ved Parkash Ex.PW42/D and of Sh. Gurdev Singh Ex.PW42/E were being maintained in the said Department. It is this Department that issued ad-hoc exemption orders for exemption of 50% of the custom duty on the value of car which were required to be imported at a particular Airport within a particular time frame. On the directions of the Hon'ble High Court, the amendments were allowed in the orders permitting import of cars. The case is not of manipu- lating the letters in the Department but of manipulating the entire system and fraudulently obtaining import permissions on forged letters. 66 The appellant thus, had an opportunity and the occasion and also the knowledge about the applications and the scheme of the Government SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 26 of 66 which prompted him to work out this scheme of defrauding the applicants as well as Government of India. He may not have been posted in the same Department after 1983, but he was in the same Ministry and obviously had an access to the different departments and could manipulate the things as he did and is established by the evidence.

67 The appellant was a stenographer but his interest in dealing with im- port of imported vehicle is revealed by the testimony of PW-14 Sh. Pradeep Kumar, having business in jewelry who has deposed that appel- lant along with an unknown persons had visited his shop and informed him that if he wanted to purchase any imported car, he should let him know as he was in the business of car dealing. When he expressed his dis-inclina- tion, appellant told him to refer any customer who may be interested. The unchallenged testimony of PW14 established that the appellant was in- volved in import and sale of imported cars, despite being a Government employee. This also answers the argument of Ld. Counsel for appellant that he was in no way involved with the import of imported vehicles. Applications for import of Imported Cars 68 The next aspect to be considered is the four applications for import of cars and what transpired in the respective files of the four applicants. SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 27 of 66 The file of Smt. Krishna Mehra has been proved as Ex.PW42/C. PW10 Sh. Anil Mehra son of Smt. Krishna Mehra in his testimony has deposed that his mother had applied at Delhi for import of a car vide application Ex.PW10/C bearing her signatures at point X. The address of Smt. Krishna Mehra in the said application was mentioned as 31, Sagar Darshan, War- don Road, Bombay-26. The letter Ex.PW10/D also bears the signatures of her mother. Smt. Krishna Mehra. Thereafter, she wrote a letter dated 07.10.1985 to the Chairperson, Central Board of Excise and Customs in this context informing that a writ petition had been filed in High Court of Delhi which was allowed and the SLP preferred against the same had been dismissed by the Supreme Court of India on 12.07.1985. She thus, sought that the order of exemption in regard to the import of car may be expe- dited. The ad-hoc exemption order No.258 dated 26.09.1986 was granted to Smt. Krishna Mehra for import of one VW Jetta C Diesel Engine fitted with disability controls.

69 PW10 Sh. Anil Mehra has further deposed that his mother Smt. Krishna Mehra died on 31.10.1989 and her Death Certificate is Ex.PW10/A. He has stated that she after 1986 never wrote a letter to the Department or to the Custom Authorities seeking change of model of the car to be imported or sought the change in import of the car to Calcutta SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 28 of 66 Port instead of Bombay Port. He denied signatures of his mother on the let- ters Mark P10/A dated 14.02.1989 addressed by Smt. Krishna Mehra to the Section Officer, Ministry of Finance seeking delivery of ad-hoc exemp- tion order to the Calcutta Port for release of the vehicle which was im- ported from Japan and had arrived at Calcutta Port on 08.12.1989. PW10 has also denied that his mother ever resided in Greater Kailash or opened a bank account with Corporation Bank, Greater Kailash or that she ever ac- tually imported any car or took its delivery.

70 The testimony of PW10 Sh. Anil Mehra, son of Smt. Krishna Mehra confirms that an application for import of car for disabled persons had been made by Sh. Krishna Mehra in the year 1982 (at the time when the appellant was posted in the concerned Department), but she never actually got any car imported.

71 The second applicant PW12 Sh. Ved Prakash in his testimony had deposed that he had made an application Ex.PW12/A for import of a for- eign car for which he had also signed the application Ex.PW12/B, but he never received any delivery of the imported vehicle. 72 Similarly, PW13 Sh. Puran Singh in his testimony deposed that he had made an application for import of Suzuki Zen vehicle vide application SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 29 of 66 Ex.PW13/A which bears his signatures. The application was got prepared through his nephew Sh. C.L. Randhawa who appeared as PW27 and de- posed that Sh. Puran Singh was a handicapped person as his one leg was amputated. His address of 2B Madhuban Enclave, Delhi was given for correspondence purpose for importing the car from Handicap Quota. The correspondence was typed/ written by him in his office. He thereafter, ap- plied in the Hon'ble High Court and orders were made in his favour in re- gard to which he filed an application Ex.PW13/B. He received the exemp- tion Order Ex.PW13/C and Ex.PW13/D. He has further deposed that he did not stay in Delhi from 1986 to 1991.

73 PW 27 C L Randhawa further deposed that Sh. Puran Singh never requested for change of his address from his address to that of some Jagtar Singh Farms, Old Faridabad, Haryana. He further deposed that the letters seeking exemptions and change of car model Ex.PW13/F, 13/G, 13/N and 13/O do not bear the signatures of Sh. Puran Singh. He also deposed that Sh. Puran Singh never resided at C-1/116, Janakpuri, Delhi and he never opened any account in Corporation Bank. Though, Sh. Puran Singh in his testimony as PW13 has deposed that letters Ex.PW13/E to Ex.PW13/O bear his signatures but the witness was declared hostile by the Ld. Public Prosecutor and was cross-examined. Though he had admitted that signa- SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 30 of 66 tures were made by him, but the Hand Writing Expert PW25 had also re- ported that signatures on these letters did not match with that of Sh. Puran Singh. Sh. Puran Singh may not supported the case of the prosecution, but there is ample evidence that the letters written for change of model of the vehicle as well as for its import were not written by him but were forged by the appellant.

74 Even though PW13 Sh. Puran Singh had deposed that he was a resi- dent of Janakpuri, Delhi, PW3 Sh. Heera Lal had deposed that he has been residing at C-1/116, Janakpuri and that he did not know any Puran Singh nor did he ever reside at the said address. He also denied having given his address for the purpose of correspondence to any person. The Corporation Bank Account had been opened at the address of C-1/116, Janakpuri. Sh. Puran Singh may have not supported the case of the prosecution, but it is amply proved that he never resided at C-1/116, Janakpuri and the applica- tions moved in his name giving Janakpuri as his residential address, were all forged.

75 The fourth applicant is PW2 Gurdev Singh who also deposed that vide his letter dated 27.07.1982 Ex.PW2/A which bears is signatures at point 'A', he had applied for import of a car especially designed for physi- cally disabled persons. He also admitted the affidavit bearings his signa- SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 31 of 66 tures at point B which he had filed along with his application. He, how- ever, denied that he filled up any application form dated 19.12.1982 for ex- emption from payment of custom duty. He also denied that the Physically Handicap Certificate dated 23.06.1982 pertains to him. There was a scheme of Government of India seeking a discount of 50% on the custom duty for which he applied. However, he did not get any response from the office of Ministry of Finance and he also did not receive any exemption or- der for discount in custom duty. He did not import any car of foreign make ever and all the signatures on the applications ostensibly written on his be- half Ex.PW2/B1 to B6 do not bear his signatures.

76 The testimony of the four persons as mentioned above proves that all the four applicants had made an application for import of a car for physi- cally disabled persons vide their respective application in 1982 when the appellant was posted in the concerned Department. It is also established from the evidence above that pursuant to the scheme of Government of In- dia exemptions were applied for payment of 50% of custom duty on behalf of all the four applicants and the order of exemption were made in their favour in the year 1986-87. However, Smt. Krishna Mehra, Sh. Ved Prakash and Sh. Gurdev Singh did not import any car or take its delivery. Sh. Puran Singh applicant had taken the delivery of one vehicle, but it was SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 32 of 66 in addition to a vehicle delivery of which had been taken by the appellant as has already been mentioned.

77 PW54 Sh. Rajpal, Under Secretary, Ministry of Finance was posted as Section Officer in Ministry of Finance, Customs and had dealt with the files for import of cars pertaining to Krishna Mehra Ex PW 42/ C ;Gurdev Singh as Ex.PW42/E, Puran Singh as Ex.PW42/A and of Sh. Ved Prakash as Ex.PW42/D and has deposed that the cars in their respective names were imported under adhoc exemption order of custom duty.

This testimony has not been challenged and raises the question as to who imported these vehicles, if not the applicant. Opening of Bank Accounts 78 The requisite permissions having been granted by the Government, the appellant then worked out the scheme for purchase and delivery of the vehicles in the names of the applicants. For this, what was required was a Bank Account for issue of Letter of Credit. The appellant therefore, got opened the bank accounts in the name of Smt. Krishna Mehra and Sh. Puran Singh.

79 PW33 Sh. C. Vishwanath, Sr. Manager, Corporation Bank, has de- posed that submitted an Account Opening Form No.6493 Ex.PW25/A in SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 33 of 66 the name of Sh. Puran Singh resident of C-1/116, Janakpuri, New Delhi was submitted and an account was opened in his name on 23.07.1988 on the introduction of the appellant who was holding a bank account No.6016 in the same Branch and the Account Opening form bears his signatures as Introducer at point A. The Fixed Deport for Account Opening Form in favour of Sh. Puran Singh Ex.PW25/A3 was also introduced by the appel- lant Sh. S.P. Sharma which bears his signatures.

80 PW33 Sh. C. Vishwanath has further deposed that Smt. Krishna Mehra had also requisitioned for opening of an account. Her Account Opening Form bearing No.6555 dated 17.08.1988 is Ex.PW25/A8 and it was introduced by the appellant whose signatures are also at point A on the said application form. A Specimen Signature Card of Smt. Krishna Mehra is Ex.PW25/A9 which bears her signatures and also of the Introducer at points A and B respectively. The Account Opening Form for Fixed Deposit is Ex.PW25/A10 which also bears the signatures of Smt. Krishna Mehra and of the appellant as Introducer. The Account Opening Form of the ap- pellant is also proved as Ex.PW25/B1. His Specimen Signature Card is Ex.25/B2.

81 In order to facilitate the openings of the bank accounts of Smt. Krishna Mehra and Sh. Puran Singh in Corporation Bank, Greater Kailash, SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 34 of 66 the appellant created their correspondence addresses of Delhi. Both PW10 Sh. Anil Mehra as well as Sh. Puran Singh in their respective testimony have denied that they ever resided at the addresses of Kalka Ji and Janakpuri respectively which addresses had been given for opening of their accounts.

82 In this context it may be relevant to refer to the testimony of PW10 Sh. Anil Mehra, who had denied that his mother had ever got any account opened in Corporation Bank and asserted that his mother never had any bank account in Delhi and that his mother never resided at 33-C, Pocket18, Kalkaji Extn, New Delhi.

83 Another significant point to be noted is the testimony of PW1A Sh. Arun Chakravarty R/o 33-C, Pocket 18, Kalkaji Extn., New Delhi, who has deposed that he had been residing in the said property since August, 1988 and no lady by the name of Smt. Krishna Mehra was residing at the said address. He had received one letter at his address in the name of Smt. Krishna Mehra, but he destroyed the same after some time, since none came to claim it. This address of Smt. Krishna Mehra for opening the bank account is given as R/o 33C, Pocket18, Kalkaji Extension, New Delhi, which is proved to be an incorrect address.

SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 35 of 66 84 Likewise, Sh. Puran Singh had also never got any account opened in the Corporation Bank. Significantly, both these accounts have been opened on the introduction of the appellant.

85 The applications and the Certificates do not bear the signatures of Sh. Puran Singh or of Smt. Krishna Mehra has also been confirmed by the Hand Writing Expert PW25 Sh. Mohinder Singh, Assistant, Government Examiner, who had proved his detailed Reports Ex.PW 25/D in regard to examination of the disputed signatures on these documents and compared them with the admitted signatures of Smt. Krishna Mehra and Sh. Puran Singh and found them to have been forged.

86 What is significant to note is that account no.6493 in the name of Sh. Puran Singh was closed on 18.05.1989 and the closure proceeds of Rs.512.30 was credited in the account of the appellant and the relevant ledger sheet showing this entry is Ex.PW33/B. Likewise, the account No.6555 in the name of Smt. Krishna Mehra was closed on 29.04.1989 and the closure proceeds of Rs.2368.90 were credited in the account No.6016 belonging to the appellant and the Ledger Sheet containing the relevant en- try is Ex.PW33/A. SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 36 of 66 87 The appellant in his testimony as DW1 had sought to explain that one Sh. Nank Kishore Mutreja was the teant of his wife Prema Sharma in Flat No.L-2/117A, DDA Flats, Kalakji and the money credited to his ac- count was on account of partial rent. This defence is on the face of it not acceptable as the definite amounts had been credited to the account of ap- pellant on the closing of the accounts of Smt. Krishna Mehra and Sh. Pu- ran Singh.

88 The reason for opening the Bank accounts was that Letter of Credit was required in the name of the Company from which the cars were to be purchased. This is explained by PW48 Sh. Vinay Dutta Officer in Corpo- ration Bank, Greater Kailash-II, Foreign Exchange Department has ex- plained that if any material is imported, there is a requirement of opening of Letter of Credit and Account. The proceeds of the imported material are routed through the banker of the importer to the account of the banker of the seller abroad. Ex.PW7/A is the process sheet vide which the Letter of Credit No.GK/0019/88 favouring Echo Trading Company, Tokyo was es- tablished on behalf of Sh. Puran Singh. The Letter of Credit was prepared in response to application Ex.PW25/A5 which was received by the bank in normal course along with the application form established of Letter of Credit. The Presentation memo regarding the documents received under SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 37 of 66 Letter of Credit from the foreign bank is Ex.PW7/C. The Forwarding Schedule of the foreign bank is Ex.PW48/D and the Ledger account of Sh. Puran Singh is Ex.PW7/E. 89 Likewise, Letter of Credit No.GK/0023/88 was also opened in the name of Smt. Krishna Mehra in favour of Echo Trading Company in re- sponse to Letter Ex.PW25/A12. The original L/C was sent to the benefi- ciary through Bank of California. The document Ex.PW48/F2 and F3 were presented along with the application for establishment of L/C. PW48/7F is the Presentation memo and process sheet is Ex.PW48/F. PW 48 Sh. Vinay Dutta deposed that he knew the appellant Sh. S.P. Sharma since he had an account in their bank but he did not remember the person who had brought those documents.

90 There is no other explanation for proceeds going into the account of the appellant other than that he had opened the accounts in furtherance of criminal design and once his objective was achieved, the money which he had put in the account was credited back into his own account. The testi- mony of the prosecution witnesses, as discussed above, clearly establishes that the appellant in furtherance of his design to fraudulently import the ve- hicles, had opened account in the name of Smt. Krishna Mehra and Sh. Pu- ran Singh by forging their signatures on the Account Opening Forms and SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 38 of 66 this is confirmed not only from the testimony of PW13 Sh. Puran Singh and PW10 Sh. Anil Mehra S/o Smt. Krishna Mehra, corroborated by the Report of Hand Writing Expert, but also from the fact that the proceeds from the two accounts on their closure, were credited to the accounts of the appellant.

Change of Models of the Cars 91 The appellant in furtherance of criminal design to import the cars, got the makes of the four vehicles changed to Honda Civic. 92 A letter dated 12.08.1988 addressed to Under Secretary, Ministry of Finance was allegedly written by Sh. Gurdev Singh Ex.PW25/A21 mak- ing a request that the ad-hoc exemption Order was pertaining to 625 Mazda Car, but the price of the car was considerably high and the make of the vehicle be changed to smaller car Honda civic. Sh. Gurdev Singh in his testimony has denied the signatures on the said letter. Similar letter had been written by Sh. Puran Singh to Deputy Secretary, Ministry of Finance in 1987 Ex.PW13/J whereby the make of the care from Isuzu 1817 was re- quested to be changed to Honda civic on the ground that the said car was smaller and cheaper. The signatures on the said letter, has been denied by Sh. Puran Singh in his testimony. A similar letter dated 16.06.1987 had SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 39 of 66 been written by Mrs. Krishna Mehra shown as resident of DDA Flats, Kalkaji Extension, to the Deputy Secretary, Ministry of Finance for change of car from VW Zetta C Diesel to Honda Civic and also to change the port from Bombay to Calcutta. This letter again had been denied to have been written by her son PW 10 Anil Mehra. The request of Smt. Krishna Mehra for change of model was allowed by the Ministry of Finance vide letter dated 05.10.1987. A similar letter dated 06.05.1987 had been allegedly written on behalf of Sh. Ved Prakash seeking change of make of the car and also change of port from Bombay to Calcutta which is Mark PW 12/A. 93 All these letters have been denied to have been written by the re- spective applicants and their signatures have been proven to be forged by PW25 Mohinder Singh, the Hand Writing Expert. Th four applicants had applied for permission for import of vehicle of different make, as per their requirement as mentioned above, but interestingly the make of all these ve- hicles was changed to Honda Civic cars which clearly was on behalf of and asking of the appellant. The reason why he got the make change is evi- dent from the letter ostensibly written on behalf of Sh. Puran Singh wherein it was mentioned that earlier model of car were much more expen- sive while Honda civic was a smaller car of lesser value. The appellant had to pay from his own pocket to purchase these cars till they were to be sold SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 40 of 66 to the buyers and also because the exemption was for the cars costing upto Rs.65,000/-. The appellant, therefore, got the models of the cars changed. From these letters it is also brought forth that he got the port changed from Bombay to Calcutta as it was easier for him to take the delivery as had ar- ranged for the agents of Calcutta.

94 Having secured the bank accounts, the letter of Credit and the requi- site permissions for delivery of the vehicles at Calcutta Port, the next step for the appellant was to purchase the vehicle and to get them delivered at the Calcutta Port.

Import and Delivery of Cars in the name of Krishna Mehra and Puran Singh 95 The next step was to take the delivery of the vehicles after the im- port at the Calcutta Port.

96 A letter by Smt. Krishna Mehra dated 16.06.1987 requesting that the Exemption Order No.258 dated 26.09.1986 be delivered to the Collector of Customs, Calcutta as the car was likely to reach Calcutta Port through the Dealer. Consequent thereto, a letter dated 13.07.1987 was written by Sh. Sandeep Joshi Under Secretary Ministry of Finance to the Collector of Customs seeking the Report if the said exemption had already been SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 41 of 66 availed, whether any clearance has been given against the said Exemption Order. A letter from Assistant Collector of Customs dated 15.09.1987 was received confirming that no clearance had been given against the said Ex- emption Order. Again, a letter dated 14.02.1989 Mark P10/A was written on behalf of Smt. Krishna Mehra informing that the car was already been delivered at the Calcutta Port on 08.01.1989 and that the custom clearance is not forthcoming on account of non-availability of adhoc Exemption Or- der and a request was made that the same may be forwarded. A reminder letter on behalf of Smt. Krishna Mehra dated 01.03.1989 was sent to the Central Board of Excise and Customs, Ministry of Finance. A copy of the adhoc Exemption Order No.258 along with the amendment dated 05.10.1987 was forwarded by Ministry of Finance to the Collector of Cus- toms, Calcutta on 15.03.1989. Since, there was no import License avail- able, the vehicle was still not being released by the Collector of Customs and had to be shifted to the warehouse.

97 PW5 Sh. Raju Bhagotia was engaged by the appellant from Delhi to accompany him to take delivery of the cars at Calcutta Port. PW5 has deposed that from 1986 to 1991 he was working with M/s Kochar Trans- port Co. as a Technician. In 1989 at the instance of Sh. Vinay Kochar and appellant, he had gone to Calcutta for taking delivery of the two vehicles SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 42 of 66 (in the name of Krishna Mehra and Puran Singh) through M/s G.D. Traders. He was told that appellant Sh. S.P. Sharma would meet him at Calcutta and assist him in taking the delivery. He accordingly, took the de- livery of the vehicles in the presence of the appellant vide delivery challan Ex.PW5/A. 98 In his cross-examination it was clarified that he was introduced to the appellant Sh. S.P. Sharma in the office of M/s Kochar Freight Carriers and he did not know the appellant before then. Rs.5,000/- were given to Mr. Kochar by the appellant, who in turn gave the money to him for buy- ing his ticket for traveling to Calcutta. He bought the ticket for himself and went to G.D. Traders, Calcutta for taking the delivery of the vehicle. It was further explained that he had traveled to Calcutta and had stayed there for about 7-8 days and he used to meet the appellant every day. 99 Having reached Calcutta the next step was to get the vehicle released for which the Clearing Agent G.D. Traders was engaged. PW45 Sh. Kishori Mohan Sarbagna had deposed that he was working as Jatty Sarkar in G.D Traders, Calcutta, as Custom House Clearing Agent for the last 25 years. He had prepared the delivery challan Ex.PW5/A and Ex.PW5/B in the name of Sh. Puran Singh and Smt. Krishna Mehra re- spectively and bears their signatures at point B. Three persons had come to SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 43 of 66 him to take the delivery of said cars, though he could not identify those persons since it was an eleven year old matter. He had further deposed that one car was got delivered to Salt Lake and the other in Shyam Bazar in Calcutta though he do not aware the address. He had further deposed that one of those persons had signed on the delivery challan in token of taking the delivery of the vehicles. Those persons again approached him after two days along with cars for their delivery to Delhi through Indian Airlines. The booking was done of the two cars, vide documents Ex.PW45/A and B for one car and Ex.PW45/C and 456/D for the other car. As per the instruc- tions from his own office and as desired by the parties, he had assisted de- livery of the cars from Calcutta to Delhi through Indian Airlines. The testi- mony of this witness has remained totally unchallenged by the appellant. 100 PW46 Sh. Basudev Bose who is also an employee of M/s G.D. Traders since last 22 years had deposed that he handed over the documents Ex.PW46/A1 to A5 to CBI which were seized by them. The Bill of Entry of the cars prepared by him is Ex.PW46/A1 and Ex.PW46/B. The Invoice is Ex.PW46/B1. The Bill of Entry for the other car is Ex.PW46/C. Its in- voice is Ex.PW46/C1. He had further deposed that all the relevant papers had been brought to the office by Sh. S.P. Sharma, the appellant and he had prepared the Bills of Entry on the basis of documents submitted by Sh. S.P. SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 44 of 66 Sharma. However, he was unable to identify Sh. S.P. Sharma since it was a 10-11 years old case.

101 The testimony of PW45 and PW46 thus, prove that the original Bill of Entry and the invoices for the two vehicles that were imported at Cal- cutta Port were submitted to the Custom House Clearing agent M/s G.D. Traders, Calcutta by Sh. S.P. Sharma, the appellant on the basis of which the delivery notes were prepared and the vehicles were delivered at Cal- cutta Port to Sh. S.P. Sharma who along with two other persons came back and got the two vehicles booked for delivery at Delhi through Indian Air- lines.

Delivery at Delhi 102 PW7 Sh. Dinesh Purohit and PW8 Sh. D.P. Popli have proved that the two vehicles in the name of Sh. Puran Singh and Smt. Krishna Mehra were delivered on 23.10.1989 at Delhi Cargo.

103 PW7 Sh. Dinesh Purohit from Traffic Department, Indian Airlines had deposed that he had been posted as Assistant Traffic Superintendent since 1987 and was on duty to deliver the car cargo and to book it at Delhi. He has deposed that Honda Civic Car AJ1200023 (in the name of Sh. Pu- ran Singh) was delivered at Cargo on 23.10.1989 and its delivery was SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 45 of 66 given to Sh. Satyen Kochar on behalf of Puran Singh, who came with the documents namely Consignment Note and Accessory Delivery Form. An- other Honda civic No.AJ1002719 in the name of Smt. Krishna Mehra was also delivered at Delhi Cargo on 23.10.1989 along with the copy of con- signment note and the Accessory Declaration Form. The delivery of the car was given to Smt. Krishna Mehra, though no proof of identity was given by her.

104 PW8 Sh. D.P. Popli was the Manager (Customs) at Indian Airlines, Palam Airport, Cargo Section under whom PW7 Sh. Dinesh Purohit was working. He has reaffirmed the testimony of PW7 and had proved the con- signment note dated 23.10.1989 vide which the delivery of car No.AJ1200023 was given to Satyen Kochar (in the name of Sh. Puran Singh).

105 PW24 Sh. Subrotto Bhattacharya Manager, Kochar Freight Carri- ers Pvt. Ltd. was working as Accountant with Kochar Freight Carriers Pvt. Ltd. of which Sh. Vinay Kochar and his brothers were the owners. He had written the letter Ex.PW24/A to the Cargo Manager Indian Airlines on the dictation of one person at the Cargo. At that time the appellant Sh. S.P. Sharma was also present along with one lady. That lady took the delivery of the car mentioned vide Consignment Note Ex.PW24/A. She had also SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 46 of 66 signed in her presence. Sh. Vinay Kochar had accompanied him to Cargo while the appellant Sh. S.P. Sharma along with the lady was already present there. He did not know Smt. Krishna Mehra and he had identified the lady either at the instance of Sh. Vinay Kochar or Sh. S.P. Sharma. 106 Sh. Satyen Kochar appeared as PW38 and he has deposed that in the year 1989 he had put his signatures on certain documents on the asking of appellant Sh. S.P. Sharma. He admitted his signatures on the letter Ex.PW8/A vide which the delivery of the vehicle in the name of Sh. Puran Singh was handed over and also admitted that his father Sh. Vinay Kochhar was accompanying him at that time. His testimony coupled with those of PW7 and 8 thus, proves that delivery of vehicle in the name of Sh. Puran Singh had been taken by Sh. Satyen Kochhar a young boy who was a student in 1989, at the behest of appellant Sh. S.P. Sharma. 107 The delivery of car was neither taken by Sh. Puran Singh nor by Smt. Krishna Mehra at Delhi Airport. The complicity of appellant is estab- lished from the testimony of the above discussed witnesses beyond doubt, in not only getting the cars imported to Calcutta port but also in taking de- livery of these cars at Delhi Airport.

SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 47 of 66 108 It may be appreciated that Smt. Krishna Mehra and Sh. Puran Singh were two independent individuals one residing in Mumbai and the other in Ludhiana, Punjab and were complete strangers to each other. However, all their documents of purchase and bills of import to Calcutta Port from Japan and their delivery at the Delhi Airport has all happened together on the same dates. The common thread in this entire transaction has been none other than the appellant. The complicity of appellant in forging of docu- ment in the name of Sh. Puran Singh and Smt. Krishna Mehra and getting the cars imported into India in their names is established beyond reason- able doubts.

Import and Delivery of Cars in the name of Sh, Gurdev Singh and Sh. Ved Prakash 109 There were two more cars in the name of Sh. Gurdev and Sh. Ved Prakash that were also imported. In respect of these two vehicles the first material witness examined is PW43 Sh. P.S. Saini Sr. Manager working in M/s Barua and Chaudhary Clearing Agent at Calcutta. The Bill of Clear- ing/ Bill of Entry Ex.PW43/B for clearance of imported car was prepared at their office. He has further deposed that Declaration Form, Clearance Certificate etc Ex.PW43/C1 and C2 were received in their office for clear- ance of the goods. The Valuation Forms in respect of the Car was SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 48 of 66 Ex.PW43/D1 and D2. The letter Ex.PW43/E and F were written from their office to M/s Transport Corporation of Bengal, Calcutta. The invoice docu- ments are Ex.PW43/F1. The office copy of the Bill of Entry prepared by their Firm is Ex.PW43/G. The Declaration received in the Firm for clear- ance of goods is Ex.PW43/H1 to H5. The copy of Exchange Control is Ex.PW25/A/25. The other declarations received for the imports are Ex.PW25/A25 and 24. The other documents had been prepared for the cus- tom clearance of the imported Honda Civic are Ex.PW43/J to 43/L. It is deposed by him that these documents were handed over by the party who was seeking clearance of the goods.

110 PW21 Sh. Tara Chand proprietor of M/s Transport Corporation of Bengal deposed that they were in transportation work and he knew M/s Barua & Chaudhary the Clearing Agents of Calcuttta. Vide Consignment Note Ex.PW18/E one Honda Civic Car was booked for transportation by M/s Barua & Chaudhary for delivery to Sh. Gurudev Singh at L2/174 B Kalkaji, New Delhi. After accepting the booking, the contract was given to M/s International Motors Car, and the copy of the delivery challan is Ex.PW18/G, for delivery of the car to the consignee. The car was delivered to Sh. Gurudev Singh at L-2/174B, Kalka Ji, DDA Flats, New Delhi and SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 49 of 66 the delivery challans Ex.PW18/E and 18/F were sent to them in proof thereof by M/s International Motor Cars.

111 PW18 Sh. Biswanath Ash proprietor of M/s International Motors Car and forwarding agent whose job was to take the delivery of the cars from the Clearing Agents or Transporters and to deliver it at a place given by the Clearing Agent or the Transporter after obtaining registration num- ber for that vehicle. He has deposed that he was handed over two vehicles vide consignment note Ex.PW18/D and E by Sh. Tara Chand Daga propri- etor of M/s Transport Corporation of Bengal which were delivered at the place of destination vide challan Ex.PW18/B through their driver Harish Bhatt. Ex.PW18/F and Ex.PW18/G are the copies of challan that were sent to Sh. Tara Chand Daga after the vehicles had been delivered. The address where the vehicles were to be delivered had been conveyed to him by Sh. Daga separately in an envelope.

112 PW22 Sh. Harish Bhatt is the driver working with M/s Interna- tional Cars, Calcutta. He deposed that he received the cars for delivery vide delivery challan Ex.PW18/F and Ex.PW18/G and he had delivered the two cars at the same place to the same person at the address mentioned in Ex.PW18/F. He had further deposed that delivery of the car vide challan Ex.PW18/G (in the name of Sh. Gurudev Singh) was not give at the ad- SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 50 of 66 dress mentioned therein. He further deposed that the person who received the delivery of the cars did not sign any acknowledgment on the delivery challans and the Consignment Notes, in his presence. 113 The documents pertaining to the shipping of the vehicle in the name of Sh. Gurudev Singh Ex.PW21/A reveal certain very interesting facts. The address of Sh. Gurudev Singh has been given as L-2/174, Kalkaji. Again, the address of the flat is which is in the name of wife of appellant. The delivery of the car was also made on the given address and in the De- livery Receipt Ex.PW18/F, address mentioned is only of Kalkaji and no de- tails are mentioned. Sh. Gurudev Singh has clearly deposed that he never resided at the said address nor had he ever received the delivery of car. As per the testimony of PW22 Sh. Harish Bhatt both the vehicles viz. in the name of Gurudev and Puran Singh were delivered at one address to one person and the person who took the delivery did not sign the delivery note or the consignment note. Once it has been proved beyond any doubt that neither were resident of Delhi and the address used is of the appellant, it is clearly established that the delivery of two cars was taken by the appellant. 114 The testimony of these witnesses thus, show that the custom clear- ance of two imported vehicles in the name of Sh. Gurudev Singh and Sh. Puran Singh was done by M/s Barua & Chaudhary the Clearing Agents at SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 51 of 66 the behest of the appellant and thereafter they had organized the delivery of these two cars in Delhi through M/s Transport Corporation of Bengal who in turn had engaged M/s International Cars for actual delivery of the car to the addresses mentioned in the delivery challan at Delhi. Sh. Puran Singh as well as Sh. Gurudev Singh have already deposed in their testi- mony that they never received any delivery of the two cars in Delhi. 115 This amply proves that it is the appellant who had purchased and taken delivery of the two cars through Echo Trading Company Limited, Tokyo, Japan and had prepared the bill of clearing invoices and other doc- uments which were submitted to M/s Barau & Chaudhary the Clearing Agents and thereafter, took their delivery in Delhi. Sale of Cars and their Recovery 116 Once the cars got imported to India and delivery taken by the appel- lant the next step was to get the vehicles registered at the Transport Au- thority to be able to sell these vehicles.

a) Sale and Recovery of Car in the name of Sh. Puran Singh 117 PW11 Sh. Samay Singh was posted at Janak Puri Transport Office in19911992.He had received an application for registration of the Honda Civic Car bearing Registration No. DNB6529 having Chasis No.AJ SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 52 of 66 1200023 in the name of Puran Singh. A copy of ration card mark P11/A along with Proforma Invoice Mark P11/ D to F were submitted by the applicant and the car was duly registered.

118 PW29 Sh.Francis Joseph was posted at Janak Puri Transport Authority in the year 19901992 and deposed that the registration of Car No. DNB6529 initially was in the name of Puran Singh and then subsequently transferred in the name of Sh. S. Bhattacharya which is corroborated by original Registration Cover book that was seized by the police.

119 PW24 Sh. Subrotto Bhattacharya has deposed that was working as an Accountant in Kochar Freight Carrier Pvt. Ltd. owned by accused Vinay Kochar and his brothers in the year 1989. He never purchased the car bearing registration No.DNB 6529 from Sh. Puran Singh and the signa- tures on the purchase documents are also not his. He never got this car reg- istered or transferred in his name and the documents Mark X1 and Y do not bear his signatures. He had further deposed that the attested copy of the Ration Card Ex.PW24/B was his document, but had deposed that he had never submitted this before any Registration Authority to seek transfer of this car in his name. He had further explained that copy of the Ration Card SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 53 of 66 along with other requisite documents had been given by him to Sh. S.P. Sharma at the shop of Mr. Mehta Jewelers whose shop he had visited along with his employer Sh. Vinay Kochar.

120 This vehicle after being registered in the name of PW24 Sh. Subrotto Bhattacharya was got registered at Agra Transport Authority. PW9 Sh Rajan Saraswat, Clerk in RTO, Agra deposed about registration of the imported Honda Civic Car bearing Registration No. UP 80D8072 on receiving the application EX PW9/A along with Bill of Entry, Insurance Cover etc. Mark X1 to X7. Only Temporary authorization NO UP 80 D 8072 was granted as RTO doubted the genuineness of the import documents.

121 The car after being registered at Agra was sold to M/s Kamal Mo- tors. This is established from the testimony of PW52 Sh. Dalip Singh who has deposed that in the year 1992 he was doing the business as propri- etor of M/s Kamal Motors and was dealing in sale and purchase of cars on commission basis. He was approached by the appellant and one Sardar Mr. Bedi 3-4 times in regard to sale of one imported car bearing registra- tion No.UP80 D872 Honda Civic. Initially, when they approached him, the vehicle was not registered and he told them to get the same registered so that the payment could be made to the party. Subsequently, the registration SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 54 of 66 document of this vehicle at RTO Agra was shown to him. He initially made a payment of Rs.50,000/- or Rs.1 lac to them, thereafter, the remaining payment of Rs.4,75,000/- was made to them. It is further deposed by him that the said car was seized by the police from the parking of his office vide memo Ex.PW34/B which bears his signatures at point C. In his cross- examination on behalf of appellant Sh. S.P. Sharma, he had explained that the appellant had come along with Mr. Bedi and that most of the conversa- tions were done by Mr. Bedi and the payment was also made to him. Though, in the cross-examination, an attempt was made to show that the appellant had no active role to play, but it cannot be ignored that he was present along with one Sardar Ji and that he had been actively involved in the sale of this vehicle to Mr. Dalip Singh and that the vehicle was also re- covered from the possession of M/s Kamal Motors at his behest.

b) Sale and Recovery of Car in the name of Sh. Ved Prakash 122 PW31 Sh. Praveen Desai MLO Ashok Vihar was posted in Sheikh Sarai Transport Authority in the year 1990. The file Ex.PW31/A was main- tained in respect of registration of Car No.DL3C 5747. As per the record, Sh. Ved Prakash vide application Ex.PW31/B applied for registration of imported Honda Civic Car in his name. It was indicated in the application that he was resident of L-2/ 174 A, DDA Flats, Kalkaji, New Delhi. Along SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 55 of 66 with the application, Ration Card of Sh. Nand Kishore Mutreja Ex.PW30/A was attached wherein name of Sh. Ved Prakash and Sh. Gu- rudev Singh had been added as brother of Sh. Nand Kumar Mutraeja. 123 It is worth mentioning that the address of Sh. Ved Prakash is being given as L-2/174A, DDA Flats, Kalkaji which is proved to be a flat owned by Prema Sharma wife of the appellant and was subsequently sold by her to Sh. Ram Karan on 26.11.1990 vide Agreement to Sell etc that was seized by the police vide memo Ex.PW39/D. Sh. Ram Karan appeared as PW19 and had confirmed the purchase of flat from Smt. Prema Sharma in 1990. Sh. Ved Prakash in his testimony has categorically deposed that he was never a resident of this address. It is clearly shown that it is the appel- lant who had manipulated the address of Sh. Ved Prakash as L-2/174A, DDA Flats, Kalkaji which was once owned by his wife and after importing the vehicle in the name of Sh. Ved Prakash, had got it registered in his name. It is also significant to note that the attested copy of the Ration Card of Sh. Nand Kishore Mutreja who was a tenant in Kalkaji flat owned by Prem Sharma has been attested by PW30 Sh. M.M. Dhingra, who was also working in Ministry of Finance. It has been deposed by PW30 Sh. M.M. Dhingra that he had attested the copy of the Ration Card on the asking of the appellant.

SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 56 of 66 124 Thereafter, the vehicle which was got registered in the name of Sh. Ved Prakash was sold to M/s Hindwell Internation in whose favour Form 29 and 30 Ex.PW55/A were executed allegedly on behalf of Sh. Ved Prakash.

125 PW55 Sh. S.P Gupta proprietor of M/s Hindwell International has corroborated that this vehicle was purchased by it vide receipt Ex.PW39/B and payment of Rs.2,90,000/- was made in the name of Sh. Ved Prakash. Rs.3,06,000/- were paid to the appellant Sh. S.P. Sharma, out of which Rs.10,000/- were the service charges while Rs.6,000/- were the brokerage charges for Sh. Ramesh Sachdeva in regard to purchase of this vehicle. Though, the witness had submitted that he had never met Sh. S.P. Sharma, but from the record it was evident that it is Sh. S.P. Sharma who was in- strumental in the sale of this car.

126 His testimony is corroborated by PW37 Sh. Vinod Bindal who is a Chartered Accountant for M/s Hindwell International, and was a witness to seizure memo Ex.PW37/A vide which the various documents had been seized by the police. The extract of Ex.PW37/B had been handed over by Sh. Vinod Bindal according to which Rs.3 lac had been paid to Sh. S.P. Sharma and Rs.6,000/- to Sh. Ramesh Sachdeva. This witness has also corroborated the purchase of car in the name of Sh. Ved Prakash by SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 57 of 66 Hindwell International through the appellant Sh. S.P. Sharma. From the documents and the evidence, the culpability of appellant in the sale of the vehicle is established absolutely.

127 PW39 Sh. Jai Kumar Investigating Officer had deposed that during the investigation of this case accused Sh. S.P. Sharma was arrested and his disclosure statement Ex.PW34/C was recorded in the presence of two inde- pendent witnesses PW34 Sh. D.K. Raju Sr. Manager, Syndicate Bank and PW35 Sh. S.P. Gaur Chief Inspector of Gurgaon Gramin Bank. Thereafter, the appellant led them to the recovery of this vehicle from the car parking near Akashdeep Building, New Delhi, which was seized by the police vide memo Ex.PW34/A. The original registration Certificate of the said car in the name of Hindwell International was handed over by the appellant which was seized by the police.

128 There is no material cross-examination in regard to the recovery of these vehicles from the office of Hindwell International. The recovery of vehicle has been made at the instance of Sh. S.P. Sharma, the appellant which again explains his culpable role in Registration, Sale and Recovery of vehicles in the name of Sh. Ved Prakash.

c) Sale and Recovery of Car in the name of Sh. Gurudev Singh SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 58 of 66 129 The Registration Certificate of the vehicle in the name of Sh. Gurudev Singh Ex.PW40/A shows that a NoC had been issued to RTO, Bombay and the vehicle was then registered on 04.02.1992 in the name of Sh. Rakesh Bhatnagar, Geeta Co-operative Housing Society, Bombay and thereafter it was transferred in the name of Sh. Hari Dutta R. Gupta. PW4 Sh. Haren Choksy had deposed that through him one of the imported Honda Civic Car was sold to one Sh. H. D. Gupta. Sh. Haren Chowksy is the agent through whom the vehicle was sold in Bombay. 130 Once the investigations were initiated, this car which was in the name of Sh. Hari Dutta R. Gupta was sent from Bombay to Delhi in the name of appellant by Sh. Haren Chowksy, the consignee vide Consignment Note Ex.PW39/C on 24.03.1992. The said vehicle was seized from the godown of Air India Cargo at Delhi vide Memo Ex.PW7/D in the presence of PW7 Mr. Purohit, Traffic Superintendent, Indian Airlines and information about the seizure of the vehicle was given by the Cargo Manager to the appellant vide letter dated 30.03.1992 Ex.PW8/A. Sh. Haren Choksy was also informed by the Cargo Manager, Indian Airlines vide letter dated 9/10.04.1992 Ex.PW4/C that the vehicle that was booked by him from Bomabay to be delivered to Sh. S.P. Sharma has been seized by the CBI from their godown at Delhi on 25.03.1992.

SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 59 of 66 The recovery of this vehicle which was initially registered in the name of Sh. Gurudev Singh and subsequently sold to Sh H. D. Gupta, has been made at the behest of the appellant.

d) Sale and Recovery of Car in the name of Smt. Krishna Mehra 131 The fourth vehicle delivered in the name of Smt. Krishna Mehra bearing No. DNA 7596 was also initially transferred in the name of Sh. Rakesh Bhatnagar as per the original Registration Certificate and was thereafter sold to Sh. Hari Dutta R. Gupta in Bombay as is again evident from original Registration Certificate that was seized by the IO. 132 In this context testimony of PW4 Sh. Hari Chand is significant. He has deposed that he is a Commission Agent for buying and selling of cars. He knew Sh. Rajiv Kochar with whom he had business dealings. Once Car No.DNH 7516 was brought to him in January, 1992 for sale at Delhi and he was accompanied by Sh. Rakesh Bhatnagar who was represented to be his brother. Car was sold through him in the end of January, 1992 to Sh. Hari Dutt Gupta for Rs.1,20,000/-. The money was paid by cheque in the name of Sh. Rakesh Bhatnagar as the vehicle was registered in the name of Sh. Rakesh Bhatnagar at Delhi when it was sold. The original Registration Certificate as well as NoC issued by Delhi RTO was handed SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 60 of 66 over to him by Sh. Rajiv Kochar for the purpose of registration at Bombay. The vehicle was then transferred to Bombay in the name of Sh. Hari Dutt under the new registration No.MH01A 5976. In about March, 1992 Sh. Rajiv Kochar again approached Sh. Haren Choksy to buy back the car as the CBI was making enquiry in the matter. The car was sold back to Sh. Rajiv Kochar and he returned Rs.1.20 lacs to Sh. Hari Dutt Gupta vide cheque. The vehicle was handed over by Sh. Hari Dutta gupta to Sh. Haren Choksy on 23.03.1992 vide Delivery Note Ex.PW4/B. the delivery of the car was taken at Delhi by Sh. Nitin Kochar vide letter Ex.PW4/A. PW4 sh. Haren Choksy has further deposed that after the car reached Delhi Cargo, his driver was taken by Sh. Rajiv Kochar for release of the vehicle. He wrote a letter to Cargo Manager, Indian Airlines dated 9/10.04.1992 Ex.PW4/C. 133 PW7 Sh. Dinesh Purohit, Traffic Suptt Indian Airlines had also de- posed that while he was posted in traffic since 1987, Cargo consignment of one Honda civic car bearing No.MH01A5476 was received vide Ex.PW7/A and he along with the Declaration Form and the Delivery Chal- lan had handed over to Sh. Mahender Tuli Advocate. His visiting card is Ex.PW7/B. SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 61 of 66 134 In this context, the testimony of PW50 Sh. Mahender Tuli Advo- cate is relevant who has deposed that Sh. Neeraj Kochar was his relative and he was nervous about the criminal case and of being arrested and on his request, he accompanied him to IGI Cargo Terminal where they met one Sh. S.S. Chauhan, who had to take the delivery of the Car No.MH01A5976. Sh. Chauhan told him to show the papers for release of the vehicle and an endorsement was made by Sh. M.M. Kumar for giving the delivery of the car. He gave his Visiting Card Ex.PW7/B and he was re- ferred by Sh. M.M. Kumar to Sh. Dinesh Purohit Traffic Assistant for de- livery of the car. Sh. Neeraj Kochar was under the fear of arrest in this case and requested him to take the delivery and in good faith he took the deliv- ery and thereafter handed over this car to Sh. Neeraj Kochar. The Delivery Challan Ex.PW7/A bears his signatures in regard to delivery of car. Letter of Delivery Ex.PW15/A also bears his signatures. His testimony is corrob- orated by PW51 Sh. Sumer Singh Chauhan, who has deposed that on the Letter Ex.PW32/A the Consignment Note bears his endorsement at point B where he had written "Attention Sh. M.M. Kumar, please deliver this to the bearer as party is known to me".

135 Sh. M.M. Kumar appeared as PW32 and deposed that he was working as Assistant Commercial Manager Cargo. The Consignment Note SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 62 of 66 of Indian Airlines Ex.PW32/A was the carbon copy of the place of destina- tion and has his endorsement as Ex.PW7/A. The other copy of the same Consignment Note is Ex.PW32/B. It has been explained by him that the Consignment Note is issued by Indian Airlines for discharging any con- signment. His endorsement on the Consignment Note at point A was for delivery of the car as per the instructions of Sh. S.S. Chauhan Dy. Com- mercial Manager whose signature are at point B on Ex.PW32/A. The per- son who took the delivery of the car had put his signatures at point X on Ex.PW7/A and the car was delivered on 24.03.1992. The consignment of this car had been issued from Santa Cruz, Bombay Airport vide letter Ex.PW32/A and the Consignment Note Ex.PW32/C1, C2, C3 and 7/C were the Consignment Note issued by Indian airlines in normal course. He has further deposed that consignor of the said vehicle from Bombay was Sh. Haren Choksi and as per Consignment Note Ex.PW32/C1 consignee was Sh. S.P. Sharma R/o L-2/127D, DDA Flats, Kalkaji, New Delhi. 136 This car has been recovered from outside the residence of Sh. Vinay Kochar at A-2, Naraina Vihar, Ring Road, Delhi vide memo Ex.PW40/C by I.O Narender Singh which is duly witnessed by Sh. Satyen Kochar and two other independent witnesses.

SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 63 of 66 137 The recovery of all four vehicles has been made at the behest of the appellant.

138 PW53 Sh. S. M. Akhtar deposed that during the year 19911993 he was posted as Apprasier at Customs Air Cargo, IGI Airport, New Delhi and had identified the statements giving details of import of four cars and assessment of customs duty thereon, which are Ex. PW53/A1 to Ex. PW53/A4 respectively.It is deposed by him that the total loss of duty to the Government of India incurred four imported vehicles was Rs.4,20,514.60P.

Report of Handwriting Expert 139 As per the case of the prosecution, forgery had been committed in respect of the applications and documentation carried out in the name of four applicants namely Sh. Gurudev, Sh. Ved Prakash, Sh. Puran Singh and Smt. Krishna Mehra. To corroborate this, the prosecution examined PW1 Sh. Hari Kishan Jand in whose presence specimen signatures and hand writing of the accused was taken. The appellant had claimed that PW1 Sh. Hari Krishan was a stock witness as he admittedly was a witness in many cases of CBI. Merely because he was a witness of CBI in many SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 64 of 66 cases, would not make his testimony unworthy of credit. Moreover, public servant Sh. V.K. Mangotra, who was an Officer In charge of the appellant at that time was also a witness to recovery of a diary of appellant from his table which was seized vide memo Ex.PW1/B. There were thus, indepen dent signatures and handwriting of the appellant available by way of diary and also in his bank account with Corporation Bank where he admittedly had a bank account and was introducer of Smt. Krishna Mehra and Sh. Pu ran Singh for opening of bank account in their names. The testimony of PW25 Sh. Mohinder Singh Handwriting Expert after comparing of the dis puted signatures on various documents with the admitted signatures of the appellant and also the admitted signatures of the four applicants, concluded that signatures of all the four applicants had been forged. The prosecution case is further strengthened by the testimony of PW17 Sh. B.S. Sankiriya that Typewriter No. H338176 make Remington was issued to the appel lant in September, 1982 and was returned only on 05.09.1989. PW25 Sh. Mohinder Singh has concluded in his Report Ex.PW25/D that the type writings on the disputed letters matched with the sample type writing which again shown the complicity of the appellant in preparing the letters and documents in the name of the applicants and also in forging the signa tures of the four applicants.

SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI Page No. 65 of 66 Conclusion 140 The overwhelming evidence, oral as well as documentary as dis cussed above, establishes beyond reasonable doubt that the forgery that has been committed by the appellant for fraudulently importing four vehicles on the basis of forging of documents in the name of four applicants and also cheated Government of India as well as the applicants by causing loss of Rs. 4,20,514.60 by way of Custom Duty.

141 Ld. CMM has appreciated the entire evidence and has rightly con victed the appellant. Much leniency has been shown by the Ld. CMM in sentencing the appellant only to probation and a fine. There is no infirmity in the impugned judgment and sentence and does not call for any interfer ence. The present appeal is hereby dismissed.

142 A copy of this order along with the Trial Court Record be sent to the Ld. Trial Court. Appeal file be consigned to the Record Room.

Announced in the open Court                 (Neena Bansal Krishna)
today on 5th day of June, 2020              District & Sessions Judge
                 Digitally signed           South East, Saket Courts,
NEENA            by NEENA
                 BANSAL
                                            New Delhi
BANSAL           KRISHNA
KRISHNA          Date: 2020.06.08
                 15:14:34 +0530


SURAJ PRAKASH SHARMA VS. CBI/SCB/DLI                        Page No. 66 of 66

Legal Document View

Unlock Advanced Research with PRISMAI

Delhi District Court

Suraj Prakash Sharma vs . Cbi/Scb/Dli on 5 June, 2020