Ex Commissioner of central excise sentenced to rigorous imprisonment of two years for illegal gratification

Ex commissioner of central excise sentenced to rigorous imprisonment of two years for demanding and accepting illegal gratification of Rs. 15 lakhs

As per press release issued by the CBI, the Additional Special Judge for CBI Cases, Visakhapatnam has convicted Sh. Surender Pal Singh @ S.P.Singh(an IRS officer of 1973 batch), the then Commissioner, Central Excise, Port Area, Visakhapatnam and sentenced him to undergo two years Rigorous Imprisonment with a fine of Rs.20,000/- in a CBI case.

CBI had registered this case on 09.03.2001 U/s 120-B of IPC and Sec.8, 10 & 13(2) r/w. 13(1)(d) of PC Act, 1988 against Sh. S.P. Singh, Commissioner, Central Excise, Visakhapatnam; one private person of a Hyderabad based private company; a businessman of New Delhi and unknown others.

It was alleged that during the year 2001, Sh. S.P.Singh, the then Commissioner of Central Excise, Visakhapatam entered into a criminal conspiracy with three private persons including businessman and abused his official position in the matter of adjudication of the evasion of Excise Duty to the tune of Rs. 4.88 crore (approx) by Andhra Pradesh based private companies(all these were sister concerns).

Initially, Sh. S.P.Singh directed a businessman of Delhi to collect the amount of Rs. 25 lakh from the private person of Hyderabad on 09-03-2001 at Hyderabad. Subsequently, Sri S.P. Singh reduced the amount to Rs 15 lakh.

In furtherance of the said criminal conspiracy, the businessman of New Delhi in turn directed two other private persons to visit Hyderabad and accept the illegal gratification of Rs.15 lakh on behalf of said Commissioner from the private person of Hyderabad based company.

The private persons visited Hyderabad on 09-03-2001 and allegedly accepted illegal gratification of Rs.15 lakh on behalf of Sh. S.P.Singh from the private person of said Hyderabad based company. CBI laid a trap and caught the accused persons.

Searches were conducted at the premises of accused persons which led to reovery of documents consisting of shares, one locker key, Cash of Rs.1,40,000/-, US Dollars 1019, Singapore Dollars 95, documents of immovable & movable properties and other incriminating documents.

After thorough investigation, CBI filed a chargesheet on 29.07.2004 in the Court of Additional Special Judge for CBI Cases, Visakhapatnam against Sh. Surender Pal Singh @ S.P.Sisngh, the then Commissioner, Central Excise, Port Area, Visakhapatnam and three private persons including a businessman.

The Trial Court found the then Commissioner of Central Excise guilty and convicted him. The other three persons were acquitted.

• CIT notice u/s 263 quashed as AO rightly took DVO value of property as actual sale price
• Extension of timeline for implementation of Ship To GSTIN & Voluntary Closure of E-Way Bill functionalities
• No protective addition required when additions is confirmed in hands of searched person – ITAT
• Limitation u/s 34 of Arbitration Act commences on disposal of application u/s 33 by Arbitral Tribunal – SC
• Case remanded in absence of finding if disallowance u/s 40A(3) covered by Rule 6DD