DIRECTORATE OF REVENUE INTELLIGENCE Vs. MAHENDERA KUMAR SINGHAL

JUDGEMENT

(1.) The Directorate of Revenue Intelligence ("DRI") seeks leave to appeal against the impugned judgment dated 31st August 2009 passed by the learned Additional Chief Metropolitan Magistrate ("ACMM") in Complaint Case No. 202/1, acquitting the Respondent of the offence under Section 135(1)(b) of the Customs Act, 1962 and Section 5 of the Imports and Exports Control Act 1947.

(2.) It must be mentioned at the outset that three persons were arraigned as accused in the complaint filed by the DRI. Accused No. 1, Bantoo Lal (A-1) and Accused No. 2, Harbhajan Singh (A-2), were both declared Proclaimed Offenders ("POs") during the pendency of the complaint. Consequently, the complaint proceeded only against Accused No.3 Mahendera Kumar Singhal (A-3), the Respondent herein.

(3.) Acting on an information, the officers of the DRI, mounted a round- the-clock surveillance on 1st October 1988 at Hapur Chungi, Ghaziabad. They were ultimately successful in intercepting a truck bearing registration No.DIL-1294. The truck was driven by A-1. The other occupant of the truck was A-2. On checking the truck, the officers of the DRI found that beneath the gunny bags containing empty glass bottles, the packages of Polyester Textured Yarn of foreign origin were loaded in the truck. The truck was taken to the CGO Complex, Lodhi Road, New Delhi. A search conducted in the presence of two independent witnesses revealed 79 packages of Polyester Textured Yarn of foreign origin weighing 45 kgs each, collectively weighing 3555 kgs, valued at Rs.6,22,125/-, concealed beneath 140 gunny bags.