1. The subject matter of these appeal is a Luxury car manufactured by Toyoto Company at Japan in the trade name of LEXUS, sold at London and landed in India defying all the Regulations of the Importing Country. The persons involved in defying the Regulations are many, but few of them were caught in the dragnet of CBI and were prosecuted. The trial Court has held them all guilty. Hence, they are before this Court as appellants.

2. The role of each of the appellants as found proved by the trial court;

(i) M.Natarajan(A-1): Managing Director of M/s.Tamilarasi Publications. He opened a Current Account bearing No.872 at Indian Bank, Abiramapuram, Chennai, in the name of M/s. Tamilarasi Publications, Chennai. Issued a letter to the Manager, Indian Bank, Abhiramapuram Branch authorising V.Bhaskaran(A-2), to operate his account on his behalf. From the said account Customs Duty for the import of LEXUS car was remitted by way of Bankers Pay Order. Though the Regulation says that Customs Duty remittance must be paid by way of Foreign Inward Remittance through Bankers Pay Order, the Indian Currency deposited into the Current Account of M/s. Tamilarasi Publications was used for remittance of Customs Duty based on the letter of Natarajan(A-1) as if the said Current Account had enough Foreign Inward Remittance.

(ii) V.Bhaskaran(A-2) person found in possession of the LEXUS car claiming it to be his marriage gift by one Dr.S.Balakrishnan an absconding accused in this case and father of Yogesh Balakrishnan(A-3). Found privy to the cheating and forgery.

(iii) Yogesh Balakrishnan(A-3): Actively co-ordinated in the import of the LEXUS car by fabricating documents to circumvent the conditions imposed by the Government of India in the Transfer of Residence Provisions.

(iv) Smt.Sujaritha Sundararajan(A-4): The Branch Manager of Indian Bank, Abiramapuram Branch, Chennai, helped the other accused (A-1 to A-3) and the absconding accused Balakrishnan by issuing certificate as if enough Foreign Inward Remittance available in the account of M/s. Tamilarasi Publications. These above four accused along with the absconding accused Dr.S.Balakrishnan conspired to import the luxury Lexus Car forging document and thereby caused loss of Rs.1,06,20,471/- to the Government of India.

3. Based on the final report laid by the prosecution the trial Court has framed 5 charges against A1 to A4, that along with absconding accused Balakrishnan and the approver, they conspired among themselves to import luxury car in violation of Customs Regulations for fabricating and forging the import documents and misusing the Transfer of Residence Provisions for import of a passenger car. As a result of the said conspiracy they evaded import duty and cheated the Government of India to the tune of Rs.1,06,20,471/-. In the course of the said criminal conspiracy, fraudulently and dishonestly, under Transfer of Residence Provisions based on fabricated and forged documents imported LEXUS car and thereby committed offence of forgery of valuable security, used it as genuine and cheated the Government of India to the tune of Rs.1,06,20,471/-.

4. Though the car was manufactured in the year 1994, they fraudulently declared as if it was manufactured in the year 1993 and was used by Dr.Balakrishnan (absconding accused) for a period of more than one year before the said import. Though the Current Account No.872 stood in the name of M/s. Tamilarasi Publications, it had no Foreign Inward Remittance. Despite that V.Bhaskaran(A-2) in pursuance of the authorization given by M.Natarajan(A-1), had fraudulently got Bankers Pay Order with the connivance of the approver R.Bhavani and Sujaaritha Sundararajan(A-4) as if enough Foreign Inward Remittance available in the Current Account No.872 of M/s. Tamilarasi Publications.

5. Before the trial court on behalf of the prosecution 22 witnesses were examined and 92 documents were marked. On behalf of the defence, 2 witnesses were examined and 12 documents were ma