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3. Further it is alleged that, accused No.1 had applied for Import Export Code (IEC) by submitting the forged application form and other fake documents and accused No.1 had filed shipping documents in the name of M/s. Jayam Impex with the customs authorities at ICD, Whitefield, Bengaluru by falsely declaring the goods in consignment as Granite Slabs whereas, actually it contained the prohibited Red Sanders Wooden Logs. The shipping documents like, packing lists, commercial invoices, self declaration etc., submitted by the accused No.1 are forged documents. Red Sanders are prohibited for Export by the Government of India. Accused No.1 filed shipping documents for Export of Granite Slabs but, it has been revealed that, he concealed Red Sanders inside the container No.BSIU2756041 meant for Export of Granite Slabs and therefore accused No.1 and 2 have concealed Red Sanders knowingly fully well that, it is prohibited for Export and Exported the same under the guise of granite slabs. After the completion of the investigation, since the investigating agency made out a case against the accused, the I.O. has filed the charge sheet against the accused for the above said offences.

13. Further it is alleged that, accused No.1 had applied for Import Export Code (IEC) by submitting the forged application form and other fake documents and accused No.1 had filed shipping documents in the name of M/s. Jayam Impex with the customs authorities at ICD, Whitefield, Bengaluru by falsely declaring the goods in consignment as Granite Slabs whereas, actually it contained the prohibited Red Sanders Wooden Logs. The shipping documents like, packing lists, commercial invoices, self declaration etc., submitted by the accused No.1 are forged documents. Red Sanders are prohibited for Export by the Government of India. Accused No.1 filed shipping documents for Export of Granite Slabs but it has been revealed that, he concealed Red Sanders in the container No.BSIU2756041 meant for Export of Granite Slabs therefore, accused No.1 and 2 have concealed Red Sanders knowingly fully well that, it is prohibited for Export and Exported the same under the guise of granite slabs. After the completion of the investigation, since the prosecution has made out a against the accused, the I.O. has filed the charge sheet against the accused for the above said offences.

40. PW.11 Sri Rakesh G.S., in his evidence deposed that, in the year 2014 & 2015, he had worked as clerk at M/s Moriks Shipping and Trading Pvt. Ltd. As a clerk his nature of duties were to receive documents from their office situated at Madappanahalli village, Anekal taluk and submitting the same to the customs department. He was working at ICD. After receiving documents from their office first he was confirming whether the goods had come to ICD customs area and after confirmation of its arrival he used to submit the invoice, packing list, SDF form, export value declaration and annexure - C to the inspector of customs who was registering the documents. The inspector of customs then was processing the documents and if necessary he was asked the other inspector customs for physical examination of the goods. He knew M/s Raj Traders and M/s Jayam Impex. The witness identified invoice, packing list, importer & exporter code and other documents which were already marked as Ex.P.5 to 9 and after receiving those documents he prepared annexure - C which was marked as Ex.P.3 and submitted the same to the inspector of customs for goods registration. The witness deposed his handwriting and signature on Ex.P.3 and the signature was marked as Ex.P.3 (a). he was present at physical examination of cargo ones pertaining to M/s Raj Traders and ones pertaining to M/s Jayam Impex. The inspector of customs Ravichandran had come for physical examination of cargo. At the time of physical examination of cargo of M/s Jayam Impex and M/s Raj Traders he was present and then as per the instructions of the inspector of customs examining the cargo he opened two pallets each time and they opened only little portion in the door side. The pallets were made up of wooden. The thermocol and plastic were used to cover inner goods. When they torn the little portion of thermocol they found polished granites slabs on both occasion. Thereafter, the containers were locked with one time locker and with customs seal. Then the examination reports were submitted and the Superintendent of Customs issued the let export orders.

52. The prosecution has examined following witnesses from ADGFT to prove the allotment of import export code to M/s.Raj Traders and Jayam Impex;

53. PW.13 Smt. Nita Nair, in her evidence has stated that while working in ADGFT as FTDO her nature of works were issuance of IEC online and Public Relation Officer. First the applications with concerned documents were receiving in the office seeking IEC and then they were processed and thereafter, they were coming to her for issuance of IEC. Pertaining to this case, when she was promoted as FTDO, the IEC in respect of M/s Raj Traders and M/s Jayam Impex were already issued. While working as FTDO, their office received a letter from DRI asking to suspend the IEC issued in favor of M/s Raj Traders and M/s Jayam Impex. After receiving the said letters show cause notices were issued by Smt. Shakuntala Naik DDGFT to both the firms. The witness identified the notice issued by Smt. Shakuntala Naik to M/s Jayam Impex and the same was marked as Ex.P.53. The witness identified the signature of Smt. Shakuntala Naik and the same was marked as Ex.P.53 (a). But they did not receive the show cause notices issued to them and they did not reply. Thereafter, their IEC were first suspended and later they were cancelled. The witness identified Chapter - II general provisions regarding imports and exports and part of chapter regarding ITC (HS) classification schedule and the same were marked as Ex.P.54 & 55 respectively. As per Ex.P.55 the export of processed and unprocessed red sanders were prohibited. The witness identified the file as to application receive processed and issuance of IEC to M/s Jayam Impex and the same was marked as Ex.P.56. Witnesses from Commercial Tax office who proves VAT registration: