In a significant ruling, the Calcutta High Court has acquitted a former Customs Officer and his wife from the corruption charges.
The appellant, Nand Kishore Rai was a superintendent of Customs (preventive), Nepal and Bhutan unit. He was posted at Customs House, Kolkata. The officers and members or staff of CBI who conducted search and recovered a sum of Rs.36,42,000/-, From the evidence on record it is ascertained that the said amount was seized in RC 1(A)/2013 by the CBI Officials. Since the said sum of Rs.36,42,000/- was recovered from the Kolkata residence of the appellants, they were separately booked for committing an offence under Section 13(1)(e) of the said Act in Kolkata.
The CBI alleged that the said Nand Kishore Rai amassed assets disproportionate to his known source of income. After trial, a judgment and order of conviction and sentence was passed against the appellants Nand Kishore Rai and his wife Smt. Bandana. Mr. Nand Kishore Rai was sentenced to suffer imprisonment for six years and with fine and default clause. Appellant Smt. Bandana Rai is sentenced to suffer imprisonment for two years for committing offence under Section 109 of the IPC with fine and default clause.
The appellant contended that a sum of Rs.30 lakhs in two installments were received by them from Sherpur Cold Storage Pvt. Ltd. Amongst the said money, the wife of Nand Kishore Rai received Rs.19 lakhs as advance towards sale of her immovable property in favour of Sherpur Cold Storage Pvt. Ltd. She also received a sum of Rs.11 lakhs from her brother-in-law during puja vacation of 2012. During the check period Bandana Rai earned Rs.1 lakh by selling her paintings. Her mother-in-law paid some amount towards gift to the children of Nand Kishore Rai.
Justice Bibek Chaudhuri observed that “In the instant case, the prosecution did not care to examine the witnesses who recovered the said money or under what circumstances the said money was recovered. The Investigating Officer only seized certain documents procured by CBI in connection with RC1(A)/2013.”
Holding that the appellants are entitled to the benefit of doubt, the Calcutta High Court held that “In order to ascertain the veracity or truthfulness of the evidence adduced by DW1, it was absolutely necessary for trial court to consider books of accounts, audit report and IT return of M/s Sherpur Cold Storage Ptv. Ltd. The prosecution has failed to produce those documents during trial of the case.”
Mr. Milon Mukherjee, and Sr. Adv., Mr. Santanu Talukdar, Adv appeared for the appellants.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
