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2008 (5) TMI 21 - SC - CustomsImmunity granted to assessee under Kar Vivad Samadhan Shheme - merely because there may be some overlapping in the two offences it does not mean that the appellant cannot be tried under the offences covered under the Indian Penal Code - Court would proceed to decide the question on the basis of the evidence - merely because the appellant could be tried u/s 132 of the Customs Act it does not mean that he could not be tried for the offence committed under IPC appeal dismissed
Issues Involved:
1. Criminal conspiracy and cheating under IPC Sections 120B, 420, 467, 468, and 471. 2. Criminal misconduct under Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act. 3. Application and scope of immunity under the Kar Vivad Samadhan Scheme (KVSS), 1998. 4. Jurisdiction and applicability of Section 482 Cr.P.C. for quashing proceedings. Detailed Analysis: 1. Criminal Conspiracy and Cheating: The appellant was implicated in a criminal conspiracy to cheat the Customs Department by facilitating the import of a Toyota Lexus car using forged documents. The car was falsely declared to have been purchased in 1993 to avail of the Transfer of Residence scheme, allowing for reduced customs duty. The appellant authored a letter to the Indian Bank requesting a Foreign Inward Certificate based on false information, which was then used to clear the car through customs. The charge-sheet alleged that this act was part of a larger conspiracy involving multiple accused, including customs officials and the bank manager, resulting in a wrongful loss of Rs. 4 lakhs to the government. 2. Criminal Misconduct: The charge-sheet also included allegations under the Prevention of Corruption Act, asserting that customs officials abused their positions to facilitate the fraudulent clearance of the car. The appellant and other accused were charged with fabricating documents and misrepresenting facts to cheat the government. The bank manager issued a false Foreign Inward Remittance Certificate, knowing that the account had not received any foreign remittances, thereby aiding in the conspiracy. 3. Application and Scope of Immunity under KVSS, 1998: The appellant argued for discharge based on the immunity provided under the Kar Vivad Samadhan Scheme (KVSS), 1998, which purportedly offered complete immunity from prosecution for settled tax dues. The appellant contended that the third accused had settled the tax dues under the scheme, and thus, no prosecution could be launched against any of the accused. The High Court examined the KVSS provisions and concluded that the acts complained of were outside the declaration made under Section 88 by the third accused. The learned Judge found that the false representation in the letter dated 8.9.1994 had no connection with the KVSS, and thus, the immunity did not apply to the appellant. 4. Jurisdiction and Applicability of Section 482 Cr.P.C.: The appellant filed a Criminal Original Petition under Section 482 Cr.P.C. to quash the proceedings, arguing that the prosecution was barred by the immunity under KVSS. The learned Single Judge of the High Court analyzed the relevant sections of KVSS and case law, ultimately dismissing the petition. The Judge held that the immunity under KVSS did not extend to the criminal acts of misrepresentation and conspiracy charged under the IPC and Prevention of Corruption Act. The Supreme Court upheld this view, emphasizing that the immunity under KVSS was limited to tax-related offences and did not cover independent criminal acts. Conclusion: The Supreme Court dismissed the appeals, affirming that the appellant could be prosecuted for the offences under the IPC and Prevention of Corruption Act, despite the settlement of tax dues under KVSS. The Court clarified that the immunity provided under KVSS was specific to tax liabilities and did not extend to separate criminal offences. The judgment reinforced the principle that criminal acts involving fraud and conspiracy are prosecutable independently of tax settlements under schemes like KVSS.
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