The charge sheet submitted by the Dy.S.P., CBI,
ACB, Bangalore against the accused for the offences
punishable under Section 420, 468, 471 of Indian Penal
Code and Section 132, 135 and 135A of the Customs Act,
1962.
2. Brief facts of the prosecution case is as under :
The accused is the proprietor of M/s Tirupati Exports
which was having its business premises at No.27 in
Sy.No.29/1 and 2, Industrial Estate, Chunchanaghatta
Road, Konanakunte Post, Bangalore and office premises at
No.837, 7th Main, 12th Cross, Indiranagar, 1st Stage,
Bangalore since January 2008. Accused was issued with
the certificate of Import Export Code bearing
No.0707027985 dated 18.02.2008 in the name of M/s
Tirupati Exports by the office of Joint Director General of
Foreign Trade, Bangalore. The accused also got registered
Tirupati Exports as a dealer under Section 22 of
Karnataka VAT Act, 2003 w.e.f.16.01.2008 and also under
the provisions of Central Sales Tax Act, 1956 whereby he
was permitted to buy certain class of goods availing
concessional rate of tax as per the VAT registration
certificate issued by the Asst. Commissioner of
Commercial Taxes, Local VAT Office-120, Chamarajpete,
Bangalore. The accused also got registered M/s Tirupati
Exports with the jurisdictional Division office of Central
Excise for manufacturing of excisable goods i.e. articles of
plastic (injection moulded – house-hold and industrial
articles) using excisable raw materials such as High
Density Polyethylene (HDPE)/Low Density Polyethylene
(LDPE)/No.ACVPJ9741NXM002 dated 27.02.2008 issued
by the Dy. Commissioner of Central Excise, Kanakapura
Division, Bangalore. Accused was maintaining current
account No.87664 in the name of Tirupati Exports at City
Union Bank Limited, Indiranagar branch, Bangalore from
16.01.2008 onwards and Duty Drawback Current account
No.17313 at Indian Overseas Bank, Tuticorin Main
Branch, Tuticorin, Tamilnadu from 06.03.2008 onwards.