SUPER DUPER TV Vs. CHIEF ENFORCEMENT OFFICER

JUDGEMENT

(1.) The short facts of the prosecution case is as follows:-

(2.) On reconnaissance, the residential premises of one Shri Anandaveloo, situated at door No.AD/90, Anna Nagar, Chennai, who was having Palani Andavar Lodge at Door No.76, Coral Merchant Street, Chennai, were searched on 26.08.1996 and certain incriminating documents were seized. These included a fax dated 30.07.1996, a gift deed and invoice received from one Mr.Kanesan of Penang and the fax copy of invoice referred to earlier. The gift deed recovered was to the effect that the subject goods were gifted by one Mr.Manickam of Singapore to Vn.Sudhagaran of M/s.Super Duper TV. Shri Anandaveloo in his statement, inter alia, stated that at the instance of Mr.Vn.Sudhagaran whom he knew from college days, he had received certain fax documents and after giving the photocopies of the same to Shri Sudhagaran, the fax copies remained at his residence.

(3.) The statements recorded from Mr.K.Ramachandran, who incidentally happened to be the partner of M/s.Tay Yang Electronics on 11.11.1996 and 12.11.1996 indicated that besides acting as a conduit for not only in respect of certain payments by M/s.J.Jay TV Chennai to M/s.Rimsat, Inter Sputnik etc. for unlinking facilities but also for procuring equipments from Singapore for the purpose of sending to India out of the funds made available by Mr.Bhaskaran i.e., the brother of Sudhagaran, in an unauthorized manner. As far as the goods in this case is concerned, Mr.Ramachandarn had procured them on his own Tan Yang Electronics out of the funds made available by Mr.V.Bhaskaran through carriers and that the goods were sent in the name of Mr.Vn.Sudhagaran of M/s.Super Duper TV. Mr.Manickam of Singapore, in his letter dated 24.11.1996 addressed to the Deputy Director, Enforcement Directorate, Chennai had denied that he had made any such gift valued at S$44,040/-, to Mr.Vn.Sudhagaran and that he had signed the gift deed at the instance of one Mr.Annamalai of Malaysia who is a close relative of him. He even denied having known Mr.Sudhagaran. Mr.Manickam confirmed the same facts in his statement made on 23.06.1997 before the Officers of Enforcement.