JUDGMENT:

V.S. SIRPURKAR, J.

1. Leave granted.

2. The challenge in these appeals is to the common judgment of the learned Single Judge of the Madras High Court whereby the High Court has dismissed the Criminal Revision Case No.538 of 2005 and Criminal O.P. No.21636 of 2005 filed by the appellant herein.

3. Following facts will highlight the controversy involved.

One Dr. S. Balakrishnan, purchased the Toyota Lexus Car which was sent by Ship to Madras Port in July, 1994. His son Yogesh Balakrishnan presented certain documents for getting clearance of the said car from the Customs Department. One such document was a letter dated 8.9.1994 authored by the appellant herein Shri M. Natarajan who is the publisher of a magazine called "Tamilarasi" which publication had commenced in the year 1992. He is also the author of bi-monthly magazine "Pudiya Paarvai" which surfaced in the year 1993. One Baskaran was said to be assisting the appellant being the incharge of these publications. The said letter dated 8.9.1994 which was used by accused Yogesh Balkrishnan was authored by the appellant and addressed to the Manager, Indian Bank, Abiramapuram, Madras on behalf of Tamilarasi publication to the following effect:

"We invite reference to the various remittances made by our purchase creditors on 22.6.94 into our account, and would like to inform you that a sum of Rs.12 lacs remitted relates to the remittances made by our Foreign buyers of our weekly and fortnightly magazines.

Kindly issue a Foreign Inward certificate for this sum of Rs.12 lacs." On the basis of this letter the Foreign Inward Certificate, as sought for by the appellant, was issued by the bank. Ultimately the said car was cleared and was allowed to be imported.

4. A First Information Report came to be lodged at the instance of Central Bureau of Investigation, Chennai for offences under Sections 120B read with Section 420, 468, 471 IPC and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act.

5. In that First Information Report, four accused were arrayed, they being, (i) Shri S. Senthivel, Commissioner of Customs (Retd.), Chennai, (ii) Shri Hariharan, former Asstt. Collector Customs, Chennai, (iii) Shri Raja Manoharan, Former Apprising Officer, Customs, Chennai and (iv) Shri Balakrishnan. It was suggested in the report that in the year 1994 the four accused persons entered into a criminal conspiracy in Chennai to cheat the Department of Customs, Government of India in the matter of assessment of duty on a car imported by fourth accused and in pursuance of the said conspiracy, the fourth accused, in connivance with Accused Nos.1 to 3 imported Toyata Lexus Car CS 300 of engine capacity 3000 CC bearing Engine No.2320283150 and Chassis No. JT 153-Jse 7 - 000727250 and had sought customs clearance under the condition of transfer of residence to India for permanent settlement by producing forged and fabricated invoice LEX00077 dated 13.7.1993 showing the value of 21405 as if the car was purchased in 1993 for that value. In pursuance of this conspiracy A1 to A3 fraudulently and dishonestly abused their official position and cleared the car on 8.9.1994 after allowing 19% depreciation on the cost of the car, knowing fully well that firstly the car was not purchased in the year 1993 and the original cost of the car was more than the declared value and further that the importer was producing forged documents and thereby had caused wrongful loss of Rs.4 lakhs to the Government of India by way of customs duty. On the basis of this the investigation was started by the CBI.

6. Ultimately, however, the charge-sheet was filed against the present appellant and the four other accused, namely, (i) Shri V. Bhaskaran, (ii) Shri S. Balakrishnan, (iii) Shri Yogesh Balakrishnan and (iv) Smt.Sujaritha Sundarajan. In the charge-sheet it was stated that the first accused (appellant herein) was Director of Tamilarasi Publication, the second accused was a private individual