RAJEEV BAKSHI Vs. D.R.I.

JUDGEMENT

(1.) VIDE this common order Crl. M.C. No. 2638 /08, 106/09 and 3393/08 being connected matters, are being disposed of. The petitions are preferred under Section 482 Cr. P.C. for quashing of the Complaint no. 138/2/2007 titled Shri B.K. Thapliyal v. Rajeev Verma & Ors., qua the petitioners and summoning order dated 14.12.2007 whereby the ld. ACMM took cognizance of the offence and issued summons to the accused persons.

(2.) THE above named petitioners are accused no.3, 4 and 6 respectively in the abovementioned complaint under Sections 132, 135 of the Customs Act, herein after referred to as 'Act'. Petitioner no. 1 is the Director of M/s Seasky Cargo & Travels P. Ltd. Petitioner no.2 is the Director of M/s Borneo Shipping Lines Ltd. and petitioner no.3 is the Chairman of M/s United Liner Agencies Pvt. Ltd. The allegations against the petitioners are that they have assisted accused no. 1 Rajeev Verma (proprietor of M/s Lindt. Exports and M/s High Tech Engineers) and accused no.2 Rajesh Verma (brother of Rajeev Verma) in fraudulently availing duty drawback to the tune of Rs. 20, 90, 13, 652/ -by issuing Bills of Lading much after date of shipment of goods and mentioned Date of issue. The modus operandi adopted by the accused no. 1 and 2 was that they fraudulently showed goods being exported from India under the Repayment of State Credit Scheme to fictitious consignees in Russia who were either nonexistent or had no export/import operations. The goods never reached Russia and the accused availed drawback against shipping bills showing exports to Russian consignees.

(3.) A show cause notice was issued under the Act to all the accused persons which was adjudicated by the Commissioner of Central Excise, New Delhi. The adjudicating authority decided the show cause notice vide order dated 31.5.2006 and confirmed the entire demand of duty drawback of Rs. 20, 90, 13, 652/ - and imposed penalties of Rs. 50 lakhs and 10 lakhs upon accused no. 1 and 2 respectively and Rs. 2 lakhs each on the shipping lines i.e. M/s Seasky Cargo & Travels P. Ltd., M/s Borneo Shipping Lines Ltd. and M/s United Liner Agencies Pvt. Ltd.