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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. The accused No.1 had filed shipping documents in the name M/s. Raj Traders with the customs authorities at ICD, Whitefield, Bengaluru while falsely declaring the goods in consignment as granite slabs. Whereas, actually it contained the prohibited red sanders wooden logs. The shipping documents i.e., packing list, commercial invoice, self declaration etc., submitted by the accused No.1 are forged one. The 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.CCSC 2081448 meant for export of granite slabs. Therefore, he had concealed red sanders knowing fully well that, it is prohibited for export and exported the same under the guise of granite slabs. After the completion of the investigation the CBI filed the charge sheet against accused No.1 and 2, for the offences punishable u/Sec.120­B, 511, r/w.420, 468 and 471 of IPC and u/Sec.132 and 135 of Customs Act - 1962.

44. In the cross­examination of P.W.10 stated that, he was the fright forwarding agency. On 02.03.2016 the red sanders were recovered under mahazar Ex.P.36 and recorded the statement of Jayraj as per Ex.P.41 to 43. In the page No.5 of cross­ examination of P.W.10 it is stated that, I am aware that, the case registered against the custom officials.

45. PW.13 Sri Rakesh G.S., in his evidence had 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.17 to 19 and after receiving those documents he prepared annexure - C marked as Ex.P.3 and submitted the same to the inspector of customs for goods registration. The witness deposed his handwriting on Ex.P.3. 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.

Witnesses from Commercial Tax office who proves VAT registration:

58. The prosecution has cited following witnesses from Commercial Tax office in order to prove the VAT registration of M/s.Raj Traders and Jayem Impex.

59. P.W.17 ­ Umar Farooq who was working as an assistant in M/s Zabiullah & Associates, Bengaluru. M/s. Zabiullah & Associates is an auditing office and there they are doing documentation for the purpose of registration with sales tax, income tax, service tax, import & export code etc. There as an assistant his nature of work was to collection of documents from clients and submitting the same to various offices. He did not know the accused then before the court. He knew M/s. Raj Traders and M/s Jayam Impex. Pertaining this case, he collected the documents submitted on behalf of M/s.Raj Traders and M/s.Jayam Impex from their M/s. Zabiullah & Associates office and thereafter, he filled up all the forms. After that he called one Mohammed and told him that all the forms had been filled up and the signatures of the proprietors were required. One boy had came from their side and he handed over all the documents pertaining to M/s Raj Traders and M/s Jayam Impex to him and he received the same after making signatures of the proprietors. Thereafter, he submitted the same to the Commercial Tax department seeking TIN number in respect of those two firms. Thereafter, one boy came and gave the cash and he deposited the same to the Commercial Tax Department. Thereafter, one Prabhavathi, a Commercial Tax inspector visited the premises of the said two firms and thereafter, she reported the same to the office. Thereafter, they issued the VAT certificate and after collecting the same, he handed over the same to the boy who had come from their side. The witness identified the documents submitted to the Commercial Tax department and two file containing the entire documents are marked as Ex.P.62 & Ex.P.63.

87. On perusal of the material available on record, in the instant case initially the case was registered against the accused No.1 to 3. Accused No.1 by name Rajesh Shastri the then Superintendent of customs and accused No.2 by name Dayananda swamy the then Inspector of customs while working at Inland Container Department (ICD), Whitefield Road, Bangalore. During the month of February - March 2016, they have entered into a criminal conspiracy with accused No.3 M/s Raj Traders, Bangalore Import Export Code (IEC No.07150023942) at Bangalore and other places and in pursuance of the criminal conspiracy accused No.3 produced contraband item of red sandals, concealed the same in the container boxes meant for export of granites slabs and have illegally exported to the foreign countries with the connivance of accused No.1 and accused No.2.