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1. The prosecution case is that DRI officers gathered intelligence that accused and his firm i.e M/s Sangeeta Jewels Pvt Ltd at M­7, Greater Kailash­I Market, New Delhi in which accused Vipan Sehgal was one of the Directors, was indulged in smuggling of gold by committing fraud in export of gold jewellery under Jewellery Export Promotion Scheme of Ministry of Commerce, Govt. of India (para 88­C of the Exim Policy, 1992­

97). It is alleged that in August, 1994 the abovesid firm exported four consignments from IGI Airport, New Delhi, declared to be of gold jewellery to Dubai vide different Airway Bills in discharge of its export obligation towards which the accused and his firm have been allotted 10kg of primary gold at International price value of Rs. 39 lacs approximately by M/s MMTC Ltd, New Delhi. It is further alleged that the abovesaid consignments remained uncleared at Dubai Airport and were re­imported after one and a half year at IGI Airport, New Delhi and on 14.03.1996 the abovesaid consignments were examined and on examination the consignments were found to be containing jewellery of silver which was coated with gold colour and imitation jewellery. It is further alleged that the accused and his firm were making false declaration in respect of the contents of the export consignments and thereby accused Vipan Sehgal committed offence punishable u/s 132 and 135(1)(a) Customs Act, 1962.

19. Allegation against the accused are that DRI officers gathered intelligence that accused and his firm i.e M/s Sangeeta Jewels Pvt Ltd at M­7, Greater Kailash­I Market, New Delhi in which accused Vipan Sehgal was one of the Directors, was indulged in smuggling of gold by committing fraud in export of gold jewellery under Jewellery Export Promotion Scheme of Ministry of Commerce, Govt. of India (para 88­C of the Exim Policy, 1992­97). It is alleged that in August, 1994 the abovesid firm exported four consignments from IGI Airport, New Delhi, declared to be of gold jewellery to Dubai vide different Airway Bills in discharge of its export obligation towards which the accused and his firm have been allotted 10kg of primary gold at International price value of Rs. 39 lacs approximately by M/s MMTC Ltd, New Delhi. It is further alleged that the abovesaid consignments remained uncleared at Dubai Airport and were re­imported after one and a half year at IGI Airport, New Delhi and on 14.03.1996 the abovesaid consignments were examined and on examination the consignments were found to be containing jewellery of silver which was coated with gold colour and imitation jewellery. It is further alleged that the accused and his firm were making false declaration in respect of the contents of the export consignments and thereby accused Vipan Sehgal committed offence punishable u/s 132 and 135(1)(a) Customs Act, 1962.

23. The evidence produced by the complainant department clearly reveals that MMTC was the exporter of the four consignments which were re­ imported later on from Dubai. Further, the complainant department has alleged that the abovesaid four consignments which were exported from IGI Airport, New Delhi to Dubai in the month of August 1994 were declared to be of gold jewellery and that the abovesaid consignments remained uncleared at Dubai Airport and were re­imported after the gap of 1 ½ years to India and were received at IGI Airport, New Delhi on 14.03.1996 and after examination of said consignments the same were found to be containing imitation jewellery and jewellery of silver coated with gold colour and thereby the accused and his firm M/s Sangeeta Jewels Pvt Ltd made false declaration in respect of contents of export consignments and thereby committed the offence punishable u/s 132 & 135(1)(a) of Customs Act.

24. Therefore, as per the allegations the accused Vipan Sehgal and his company Sangeeta Jewels Pvt Ltd made the false declaration of the jewellery exported vide abovesaid consignments, however, the evidence led by the complainant department does not prove the allegation of any false declaration by the accused. Even PW4 Rajesh Verma who was the jewellery appraiser at the time of export of the consignments categorically admitted during his examination that all the four consignments were appraised by him at the time of export as produced CC No. 39964/16 DRI Vs. Vipan Sehgal 17/21 before him by accused Vipan Sehgal for appraisement and at that time all the four consignments were containing .930 fine gold jewellery and that the appraisement and sealing of parcel after that was done at FPO (Foreign Post Office). Perusal of testimony of PW Sh. R K Johar who explained the procedure for export and documentation clearly reveals that the appraiser used to assess the consignment at FPO and the appraiser used to put his stamp with date about the examination having been conducted and simultaneously the appraiser put his seal on the consignment as well. He also clarified that the custom seal is also affixed by the custom officials on the examined parcels and as per procedure the packet of consignment used to be accompanied by custom escort whose name is mentioned in the duplicate copy of escort document/shipping bill.