The Special Judge for CBI cases, Gandhinagar has sentenced Sh. Roop Narayan Meena, then Superintendent & Shri Rahul R. Chhabra, then Inspector, both of Central Excise and Customs, Jamnagar and Shri Ankit D. Changani, Partner of M/s. Amardeep Export, GIDC, Dared, Jamnagar to 03 years’ Rigorous Imprisonment (RI) with a fine of Rs. 50,000/- each, in a case related to extending undue favour to a private company and causing loss of Rs. 70,25,618/- (approx) to the Govt. Exchequer .
Central Bureau of Investigation (CBI) had registered a case in the year 2016 against accused including those convicted on allegations that accused then Supdt. & then Inspector, Central Excise and Customs, Jamnagar had abused their official positions, while entering into criminal conspiracy with then partner of M/s. Amardeep Exports. It was also alleged that the accused fraudulently endorsed wrong verification (under their seal & signatures) in their examination report and showed undue favour to M/s Amardeep Exports. Thereby, wrongful loss was caused to the Govt. Exchequer and corresponding wrongful gain to M/s Amardeep Exports, Jamnagar.
After completion of the investigation, CBI filed charge-sheet against the three accused on 29.06.2016. The investigation revealed that M/s. Amardeep Exports, GIDC Phase-II, Jamnagar is a partnership EOU (Export Oriented Unit), with partners Shri Ankit Changani and Shri Dinesh Changani on 28.10.2015. Shri R.N.Meena, Superintendent and Shri Rahul Chhabra, Inspector, had supervised, examined and verified the stuffing of container by way of Examination Report under their seal and signatures. They had also sealed the container, so that there is no need for further examination at the port by the Customs Department.
M/s. Amardeep Exports Cheats Government Exchequer
M/s. Amardeep Exports filed Shipping Bill dated 29.10.2015 with Customs, Mundra. The goods were declared as Brass Electrical Parts, Brass Terminal, valued for Rs.1.08 Crore for exports to Dubai, UAE. During examination of the container containing the consignment, it was found that the entire container was stuffed with cement bricks and blocks packed in 724 boxes and not with Brass Electrical Parts as declared by the Exporter. It is further learnt that the total duty benefit availed on raw material as per the ARE-1 (Application for Removal of Excisable Goods for Exports) by M/s. Amardeep Exports against the alleged export was Rs.23,30,270/-.
Cheating Government Exchequer Through Duty Evasion and False Shipping Bills
Similarly, the duty forgone on the Mix Metal Brass Scrap found short of 99.776 MT as reported in October 2015 ER-II form also amounts to Rs. 4890140. Hence, the Government Exchequer has been cheated for a total amount of Rs.7025618 by Shri Ankit D. Changani, Partner M/s. Amardeep Exports in conspiracy with accused public servants.
It is further alleged that the M/s. Amardeep Exports not only evaded import duty on raw material (Brass scrap) but also became eligible to claim 5 % duty draw back on such exports and cheated the Government by preparing false Freight on Board(FOB) value shipping bills.
Revelation From The Investigation
Investigation also revealed that Shri R.N. Meena and Shri Rahul Chhabra, abused their respective official positions, while entering into criminal conspiracy with Shri Ankit D Changani Partner of M/s Amardeep Exports, and dishonestly & fraudulently endorsed wrong verification (under their seal & signatures) in their examination report and showed undue favour to M/s Amardeep Exports, thereby caused wrongful Ioss to the Government Exhequer of Rs. Rs.7025618 and corresponding wrongful gain to M/s.Amardeep Exports, Jamnagar.
After trail, the Court found above three accused guilty and sentenced them accordingly.
