120B read with
Sections 420 / 511 / 468 / 471 of the Indian Penal Code and under
Section 13(2) read with Section ... indulging in evasion of customs duty by making
false import/export documents supported with false certification
issued by the officials of Customs, Calcutta and Silk
Saleh Brothers, Zahedan, Iran [in short, the "exporter"] by
importing 2138 MTs of wet dates (khajoor) from the exporter on the
basis ... examination of many other important
witnesses and the documentary evidence produced on record.
11. In the instant case, the important issues are as under
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