STATE Vs. P C AGGARWAL

JUDGEMENT

(1.) By this common judgment both the Criminal Revisions Nos. 89 and 90 of 1991 can conveniently be dispose of together.

(2.) The relevant facts are that Deputy Chief Controller of Imports and Exports had filed a criminal complaint against the respondent and others for offences punishable under Ss. 420/468/471 and 120-B, IPC besides S. 5 of the Imports and Exports Control Act, 1947. Since the facts are not much in controversy in both the petitioners, they can well be delineated.

(3.) M/s. Impex Services is stated to be a partnership concern. P. N. Piplani, M. M. Piplani, C. L. Piplani and Smt. Jaya Piplani were the partners. Ravinder Kumar was the peon of shri P. C. Aggarwal. P.N. Piplani gave a general power of attorney in the name of Ravi Kumar. In fact the said Ravinder Kumar had signed as Ravi Kumar on the direction of P.C. Aggarwal. An application was sent to the Secretary, Apparel Export Promotion Council, Sahyog Building, Nehru Place, New Delhi for membership of the organisation under the signatures of Ravi Kumar. Parkash Chand was the proposer of the application. It was seconded by Mahavir Parshad. Both Parkash Chand and Mahavir Parshad were the employees of P.C. Aggarwal, Membership was issued in favour of M/s. Impex Services under the signatures of Shri K. C. Mathur. Thereafter an application dated 25-12-1983 was addressed to the office of Deputy Chief of Controller of Imports and Exports, Amritsar under the signatures of Ravi Kumar. It was accompanied by an export order of M/s. Jyo Tax Inc Canada with respect to Hosiery garments worth 1,90,000 pieces, the case was considered in the Advance Licence Section for import of polyster filamentyarn. It was decided that 1,1,90,000 pieces of 100% polyster Hosiery Garments shall be exported subject to the condition that export obligation was 6 months from the date of clearance of first installment. One Ram Parshad accused gave the undertaking that he will manufacture the said pieces of Polyster Hosiery garments. Thereupon Ravi Kumar accused informed that the office had been shifted to Rani Ka Bagh Shopping Complex, Amritsar. The Advance Import licence along with the duty exemption entitlement certificate was issued to the Impex Services. It was stipulated that goods shall be exported within six months from the date of clearance of first consignment. A letter was addressed to the office of Deputy Chief Controller of Imports and Exports by Ravi Kumar for enhancing CIF value in their advance licence due to devaluation of the rupee. An amended licence was issued. It is alleged that the licence was handed over to Shri P. C. Aggarwal and SSI certificate had been issued which was also given to Shri P. C. Aggarwal.