Legal principle

As per Yashpal v. State of Punjab, in a conspiracy 'there must be unity of object or purpose but there may be plurality of means sometimes even unknown to one another, amongst the conspirators', so every collaborator is liable for acts done in furtherance of the common object even if the particular act was unknown to him.

Court decision

All four criminal appeals were dismissed; the conviction and sentence imposed by the Principal Special Judge for CBI Cases, Chennai, in C.C.No.6 of 2004 dated 26.07.2010 were confirmed, with the trial court directed to secure the accused and remand them to judicial custody for the remaining sentence.

Facts

A Toyota Lexus luxury car bought in London was imported into India in violation of customs regulations and the Transfer of Residence Provisions, using a forged registration certificate, invoice and false affidavit, evading duty of Rs.1,06,20,471/-. A-1 (M.Natarajan) allowed his company's Current Account No.872 at Indian Bank, Abiramapuram to be used for the customs duty Bankers Pay Order although it held Indian currency, not Foreign Inward Remittance; A-2 (V.Bhaskaran) received the car claiming it as a marriage gift; A-3 (Yogesh Balakrishnan) fabricated the Transfer of Residence documents; A-4 (Sujaritha Sundararajan), the branch manager, issued a false certificate of foreign inward remittance, along with absconding accused Dr.S.Balakrishnan and approver R.Bhavani. The trial court (Special Judge for CBI Cases, Chennai, C.C.No.6 of 2004) convicted all four under s.120-B r/w 420, 467, 471 IPC and s.13(2) r/w 13(1)(d) PC Act (with added s.467/471 counts against A-3), sentencing them to 2 years R.I. plus fines. The Customs Department had earlier released the car to A-2 on 18.3.1999 after Dr.S.Balakrishnan paid arrears of Rs.2,84,325/- under the Kar Vivad Samadhan Scheme, 1998.

Key provisions

• Section 13(2), The Prevention of Corruption Act, 1988 — Criminal misconduct by a public servant.
• Section 127H, Customs Act, 1962 — Power of Settlement Commission to grant immunity from prosecution and penalty
• Section 87(j), Customs Act, 1962 — Imported stores may be consumed on board a foreign-going vessel or aircraft
• Section 108, Customs Act, 1962 — Power to summon persons to give evidence and produce documents
• Section 19, The Prevention of Corruption Act, 1988 — Previous sanction necessary for prosecution.
• Section 28, Customs Act, 1962 — Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded