M. SELVARAJ AND ORS. Vs. STATE

JUDGEMENT

(1.) THE concurrent convictions and sentences passed in Calendar Case No. 8357/1999 and in C.A. Nos. 31 and 32 of 2010 by the Additional Chief Metropolitan Magistrate, Egmore, Chennai and Additional Sessions Court/Fast Track Court -V, Chennai -1 respectively are being challenged in the present Criminal Revision Cases.

(2.) THE epitome of the case of the prosecution is that both the accused have entered into criminal conspiracy during June 1997 at Chennai to cheat Customs Department, Government of India by fabricating duty drawback copies of shipping bills in respect of endorsements relating to drawing of sample. In pursuance of their criminal conspiracy, the 2nd accused fraudulently and dishonestly fabricated drawback copies of shipping bills in question by way of adding the words "draw sample as per TM" to the 'open and examine' order of the Assessment Appraiser. The 2nd accused has made these endorsements so as to show that the sample has been drawn and tested in the instant case and thereby facilitated the first accused to draw higher rate of duty drawback and the first accused has claimed the same. The second accused has also falsely created test report relating to another export and shipping bills No. 5233 dated 27.01.1997. The second accused has forged documents for the purpose of clearing and also knowingly fully well that all documents are false. Under the said circumstances, the accused 1 and 2 are said to have committed offences punishable under Section 120 -B, read with Section 420, 467, 468 and 471 of the Indian Penal Code (hereinafter called as "IPC"). The first accused has independently committed offences punishable under Section 420 read with 511 and 471 of the IPC. The second accused has independently committed offences punishable under Section 420 read with 511, 467, 468 and 471 of the IPC.

(3.) THE trial court, after hearing arguments of both sides and upon perusing the relevant records has framed necessary charges against both the accused and the same have been read over and explained to them. The accused have denied the charges and claimed to be tried.