The Supreme Court of India has recently granted bail to Ratnambar Kaushik, proprietor of Galaxy Tobacco for alleged clandestine transportation of chewing tobacco. The Special Leave Petition was heard by the two-judge bench of Justice A S Bopanna and Justice Hima Kohli.
An allegation was made with regard to the transportation of unmanufactured tobacco and it was alleged that such procurement of unmanufactured tobacco is for clandestine manufacture and supply of zarda without payment of leviable duties and taxes.
It was further contended that in the process of the investigation, the transportation of a larger quantity of unmanufactured tobacco weighing about 35,57,450 kgs.
According to the Revenue, the petitioner had clandestinely transported raw unmanufactured tobacco brought from Gujarat by 7 trucks weighing 90,520 kgs. It is alleged that raw tobacco was cleared in the name of M/s Maa Ambey Enterprises, Bakoli from M/s Arihant Traders, Kheda, Gujarat but the said trucks went to Patparganj Area to M/s Galaxy Tobacco in Delhi.
The petitioner contended that even if the tax is levied at 28%, the value would be around Ten Lakh Rupees. However, as per the case of the respondent-revenue, the total tax/duty and cess involved would be ₹15.57 Crores.
The Supreme Court observed that matter in any event is at large before the trial court and any observations on merits here would prejudice the case of the parties therein. However, the court took note of the contentions of the petitioner and further observed that evidence to be tendered by the State would essentially be documentary and electronic. The ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing.
Observing as above, the Supreme Court bench granted bail to the petitioner Ratnambar Kaushik, subject to the conditions of the trial court and not casting any prejudice upon the prosecution’s case.
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