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(15) The Investigating Officer Shri Anilkumar Dabas (PW-23), Deputy Superintendent of Police, CBI, in his evidence at Exh.333, has testified that based upon reliable information, the CBI, ACB, Gandhinagar, had registered a case RC1(A/216) against Roop Narayan Meena, the then Superintendent, Central Excise AR-II Range, Jamnagar, and others. The FIR filed by the then DIG & HOB, CBI, Gandhinagar, is produced at Exh.334. The witness has stated that the investigation of the said case was entrusted to him. He, in his evidence, has further testified that M/s.Amardeep Exports, a partnership firm with Ankit Changani and Shri Dinesh Changani as the partners, is an export oriented unit. He has testified that on 28.10.2015, the accused no.1 Roop Narayan Meena and the accused no.2 Rahul Chhabra, both the officers of the Central Excise Department had falsely certified the supervision and examination of the NEUTRAL CITATION R/CR.A/911/2024 JUDGMENT DATED: 30/06/2025 undefined consignment (i.e. the factory stuffing examination and sealing of export goods report) with their official seals & signatures. He has further testified that it was revealed that M/s.Amardeep Exports had filed a shipping bill no.3814591 dated 29.10.2015 declaring the goods as brass electrical parts with a Free on Board valued at Rs.1.08 crore. The container no.BLJU2350372 was destined for M/s.Secure Link General Trading, LC, Dubai (UAE). He has testified further that based upon the specific intelligence, the DRI had recalled the container for inspection, and upon examination, it was discovered that it was entirely stuffed with cement bricks instead of brass electrical parts, as declared. The total financial loss caused to the Government was assessed at Rs.70,25,618=00. This witness has produced various documentary evidence collected during the investigation and identified his signature on them. He further testified that during his investigation, it was established that the accused no.1 Roop Narayan Meena and the accused no.2 Rahul Chhabra, while serving in their official capacity as public servants, had conspired with the accused no.3 Ankit Changani, a partner of M/s.Amardeep Exports, and as a part of the conspiracy, they had falsely certified the ARE-I document & invoice and had stuffed the container for export with cement bricks instead of NEUTRAL CITATION R/CR.A/911/2024 JUDGMENT DATED: 30/06/2025 undefined brass electrical parts, as declared. However, in reality, there was no such examination or supervision at the time of factory stuffing of the goods in the container and the same was, in fact, loaded with cement bricks. This fraudulent work was carried out to evade the applicable export duty and to divert the imported metal scrap into the domestic market. Consequently, they defrauded the Government by causing a wrongful loss to the tune of Rs.70,25,618=00. During his cross-examination, he has elicited that he had neither prepared nor collected any panchnama during his investigation. However, he has clarified that he had obtained certified copies of the panchnamas, since the originals were kept by the DRI for their investigation. He has also elicited that he had not collected any photograph, soft-copy of the panchnamas or inquire about their hash value. He further acknowledged that he had not arrested any of the accused persons. He has also elicited that (PW-13) S.Ramesh Shrinivas Raghvan, Superintendent, CGST, had not produced any notification during the investigation. He further elicited that during his investigation, he had neither inspected any container or site nor had he visited the office of both the appellants- accused. He has also elicited that no adverse antecedents were found against the present appellants-accused during the NEUTRAL CITATION R/CR.A/911/2024 JUDGMENT DATED: 30/06/2025 undefined investigation.