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6. Whether the prosecution proves beyond all reasonable doubt that the accused No.3 and 4 in furtherance of criminal conspiracy dishonestly created false procurement contract agreement and issued false duty exemption certificate falsely making declaration in the bills of entry and other documents knowingly or having reason to believe that such declaration and documents are false and on the basis of such false documents fraudulently evaded to pay customs duty to the tune of Rs.1.21 crores and thereby the accused No.3 and 4 have committed offences punishable under Sec.132 and 135 of Customs Act?

58. The PW50 M.V.S. Prasad is additional witness, who is not shown in the charge sheet. The PW50 is the then Commissioner of Customs, Chennai and he was competent Authority to issue prosecution sanction order in respect of the offences punishable under Sections 132 and 135 of Customs Act. Accordingly, he issued sanction order on 04.04.2000 for prosecuting the accused persons in respect of the false declaration and the said sanction order is marked at Ex.P.239. The signature of PW50 in Ex.P.239 is marked at Ex.P.239(a).

61. The PW51 A.P. Sudhir is also additional witness not shown in the charge sheet. He is the then Commissioner of Customs in Bengaluru. As per the evidence of PW51, he issued sanction order for prosecuting the accused persons as per Ex.P.241. The letter dated 25.08.2000 at Ex.P.242 is the letter of Deputy Commissioner of Customs issued for forwarding the sanction order at Ex.P.241 to the Superintendent of Police, CBI, Chennai.

62. The PW52 T.K. Jayaraman, the then Commissioner of Customs, Cochin is also additional witness. His evidence is regarding issue of prosecution sanction order dated 08.02.2000 pertaining to the accused No.1 company and other accused persons for prosecuting them in respect of the false declaration. The said sanction order is marked at Ex.P.243. The PW52 has deposed that before issuing the said sanction order the documents were perused by him and those documents are mentioned in Ex.P.243. His subordinate officer, the Assistant Commissioner of Customs under the letter dated 11.02.2000 as per Ex.P.244 forwarded the sanction order at Ex.P.244 to the Superintendent of Police, CBI.

216. There is case charged against the accused No.3 and 4 for the offence punishable under Sec.132 and 135 of Customs Act. The offence under Sec.132 of Customs Act is making, using or causing to be made any declaration, statement or document in the transaction of any business relating to customs, knowing or having reason to believe that such declaration, statement or document is false in any material particular. The offence under Sec.135 of Customs Act is evading or attempting to evade any customs duty chargeable on the concerned materials purchased/ imported.