Pramod Kumar Saxena v. Union Of India Ors vizkFkhZ ds fo

: Mr. Akshay Bhardwaj Counsel for GST and Custom with Mr. Ashutosh Ranga Mr. Ajay Singh HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order RESERVED ON : 11/07/2025 PRONOUNCED ON : 16/07/2025 izkFkhZ&vfHk;qDr dh vksj ls viuh fu;fer tekur gsrq ;g tekur izkFkZuk i= Hkkjrh; ukxfjd lqj{kk lafgrk dh /kkjk 483 ds vUrxZr izdj.k la[;k GEN/PSO/Misc/350/2022-Prev-O/o Commr-Cus-Prev Jodhpur esa vijk/k vUrxZr /kkjk 132] 135 dLVe vf/kfu;e] 1962 esa is’k fd;k x;k gSA fo}ku vf/koDrk izkFkhZ&vfHk;qDr dk cgl ds nkSjku rdZ jgk gS fd izkFkhZ@vfHk;qDr dks dLVe vf/kfu;e] 1962 dh /kkjk 132 o 135 ds varxZr fnukad 28-02-2025 dks fxj¶rkj fd;k x;k gS vkSj orZeku esa izkFkhZ@vfHk;qDr U;kf;d vfHkj{kk esa gS] izkFkhZ@vfHk;qDr ij dkyh fepZ ds vk;kr] fDy;jsal vkSj ifjogu esa /kks[kk/kM+h dk >wBk vkjksi yxk;k x;k gS] [2025:RJ-JP:26284] (2 of 7) [CRLMB-5220/2025] og funksZ"k gS] izkFkhZ@vfHk;qDr uk rks vk;kr djrk gS] uk gh og fdlh izdkj dk lhek 'kqYd vnk;xh esa nkf;Rok/khu gksdj O;frØeh jgk gS] dLVe ,DV] 1962 dh /kkjk 132 ls lacaf/kr vijk/k tekurh vijk/k gS] /kkjk 135 dLVe ,DV dh /kkjk dj vnk;xh esa O;frØe gksus ij izHkkoh gksrh gS] izkFkhZ@vfHk;qDr vk;krdrkZ ugha gksus ds dkj.k mldk dj vnk;xh dk nkf;Ro ugh curk gSA izkFkhZ@vfHk;qDr Mk;fcfVt o jDrpki dh chekjh ls dbZ o"kksZa ls ihfM+r gS] mldk ,DlhMsaV gksus dh otg ls eYVhiy QzsDpj gksus ls iSjksa esa 20 jksM+ yxh gqbZ gSa] mlds 'kjhj ij dkQh pksVsa gSa] og yxHkx fodykaxrk dks izkIr gks pqdk gS] og lkf{k;ksa dks izHkkfor djus dh fLFkfr esa ugh gSA blds vfrfjDr vuqla/kku ds nkSjku dLVe vf/kdkfj;ksa us izkFkhZ@vfHk;qDr ds fo#) vekuoh; O;ogkj fd;k] izkFkhZ@vfHk;qDr ds diM+s mrkj fn;s] mls fcuk diM+ksa ds B.Ms ,-lh- esa fcBk fn;k] mlds Mjk;k] /kedk;k] ihVk vkSj vius funsZ'kksa ds vuqlkj c;ku nsus ds fy, etcwj fd;k] vf/kdkfj;ksa us mlds lkeus 25 yk[k :i;s j[ks] mls iSls Lohdkj djus ds fy, vkSj ?kVuk ds ihNs dhfrZjkt flag dk uke ysus ds fy, etcwj fd;k] mlds csVs dks dLVe vkWfQl esa feyus dh vuqefr ugh nh x;h] mls mlds odhy ls feyus ls Hkh jksdk x;k] mlds lkFk nqO;Zogkj fd;k x;k gS] ftldh f'kdk;r Hkh izkFkhZ@vfHk;qDr us esy ls dh] ftlds ckotwn Hkh dksbZ dk;Zokgh ugh gqbZ] dLVe vf/kdkfj;ksa us mldh fxj¶rkjh ds i'pkr mlds eksckbZy Qksu ls NsM+NkM+ dj 19 QthZ QeksZa ds uke vkSj mlls lacaf/kr MsVk dLVe vf/kdkfj;ksa }kjk Mkys x;s tcfd izkFkhZ@vfHk;qDr ds eksckbZy Qksu esa mlds fjek.M ls igys dksbZ MkVk ugh FkkA dLVe vf/kdkfj;ksa us og MsVk eksckbZy esa Mkyk og tkyh gS o QthZ gS] bu daifu;ksa dk ekfyd dkSu gS izkFkhZ@vfHk;qDr dks irk ugh gS] bZ&os fcy cukus dh tkudkjh Hkh mls ugh gS] izkFkhZ@vfHk;qDr ds fo#) izFke n`"V;k dksbZ xaHkhj izd`fr dk vijk/k ugh curk gS] mlds Hkkxus dh dksbZ laHkkouk ugh gS vkSj og tkap esa lg;ksx dus ds fy, rS;kj gS] vr% [2025:RJ-JP:26284] (3 of 7) [CRLMB-5220/2025] izkFkhZ@vfHk;qDr dks tekur ij fjgk fd;k tkosA fo}ku vf/koDrk izkFkhZ&vfHk;qDr us vius rdksZa ds leFkZu esa fuEufyf[kr U;kf;d n`"Vkar izLrqr fd;s%&

1. 2008 (9) SCC 685 Pramod Kumar Saxena vs Union Of India & Ors vizkFkhZ ds fo}ku vf/koDrk us tekur izkFkZuk i= dk tokc izLrqr djrs gq, cgl ds nkSjku ;g rdZ j[kk gS fd izkFkhZ@vfHk;qDr us vR;ar xaHkhj izd`fr dk vijk/k fd;k gS] izkFkhZ@vfHk;qDr us jk.kk Bkdqj ds uke dh tkyh igpku ls xksYMu Qsnj VªsMlZ uke dh tkyh QeZ ds vf/kd`r izfrfuf/k ds rkSj ij dkyh fepZ ds vk;kr] fDy;jsal vkSj ifjogu dk dke fd;k gSA izkFkhZ@vfHk;qDr us dLVe foHkkx ds le{k lhek 'kqYd vf/kfu;e dh /kkjk 108 esa fn;s x;s c;kuksa esa Lohdkj fd;k gS fd mlds ?kj ij fnukad 28-05-2025 dks gqbZ lpZ dk;Zokgh ds nkSjku Hkh mlds ikl rhu vk/kkj dkMZ feys] ftl ij Øe'k% jk.kk Bkdqj] fot; dqekj foK o fo'kky egrks ds uke ntZ gSaA fo}ku vf/koDrk vizkFkhZ dk cgl ds nkSjku ;g rdZ Hkh jgk gS fd izkFkhZ@vfHk;qDr dks izdj.k esa fnukad 28-02-2025 dks gqbZ ryk'kh dk;Zokgh ds nkSjku tCr fd;s x;s rhu eksckbZy vkSj muds Qksjsafld MkVk ,DLVªsD'ku ls 19 tkyh QeksZa ds nLrkost feys gSa vkSj mlus vius c;ku esa ;g Lohdkj fd;k gS fd lHkh tkyh QeZ fdlh dhfrZjkt flag ds funsZ'k ij cuk;h x;h gSa vkSj mudk mn~ns'; tky bZ&os fcy cukdj dkyh fepZ@lqikjh dks ,d txg ls nwljh txg Hkstuk gSA fo}ku vf/koDrk vizkFkhZ dk ;g Hkh rdZ jgk gS fd izkFkhZ@vfHk;qDr ds mDr d`R; ls dLVe foHkkx dks 12-53 djksM+ #i;s dh dLVe M~;wVh dh gkfu gqbZ gS] izkFkhZ@vfHk;qDr ds c;ku ls iwoZ mldk fpfdRldh; ijh{k.k djk;s tkus ij og LoLFk ik;k x;k gS] izkFkhZ@vfHk;qDr ds fo:) vkjksfir vijk/k vR;ar xaHkhj fdLe dk gS] dLVe foHkkx ds le{k izkFkhZ@vfHk;qDr ds c;ku fy;s x;s] rc mlus vius vijk/k dks c;ku esa Lohdkj fd;k gSA ekuuh; mPpre U;k;ky; us fofHkUu fofu'p;ksa esa izkFkhZ@vfHk;qDr ds le{k [2025:RJ-JP:26284] (4 of 7) [CRLMB-5220/2025] vkjksfir vijk/k dks xaHkhj ekurs gq, tekur ugh fn;s tkus dk fl)kar izfrikfnr fd;k gSA vr% vijk/k dh xaHkhjrk dks ns[krs gq, ;g tekur vkosnu [kkfjt fd;s tkus dh izkFkZuk dhA fo}ku vf/koDrk vizkFkhZ us vius rdksZa ds leFkZu esa fuEufyf[kr U;kf;d n`"Vkar izLrqr fd;s%&

1. (2013) 7 SCC 439 Y.S. Jaganmohan Reddy Vs. CBI

2. (1987) 2 SCC 364 State of Gujrat Vs. Mohanlal Jitamalji Porwal

3. (2013) 7 SCC 466 Nimmagadda Prasad Vs. CBI

4. (2019) 9 SCC 165 SFIO Vs. Nittin Johari

5. 1995 (4) Suppl. SCC 663 Naresh J. Sukhwani Vs. UOI

6. (1997) 1 SCC 508 Surjeet Singh Chabra Vs. UOI

7. (1952) 1 SCC 514 Bhagwan Singh Vs. State of Punjab

8. (1997) 3 SCC 721 K.I. Puvanni Vs. Union of India

9. (2004) 13 SCC 234 Omar Usman Chamdia Vs. Union of India

10. 2005 (8) SCC 21 State of UP Vs Amarmani Tripathi

11. (2020) 2 SCC 118 Mahipal Vs Rajesh Kumar @ Polia and anr

12. 2012 (12) SCC 180 Kanwar Singh Meena Vs State of Rajasthan 13 Rajasthan High Court S.B. Criminal Misc. 2nd Bail Application No. 3847/2024 Pradeep Nehra Vs. Union of India

14. Rajasthan High Court S.B. Criminal Misc. Bail Application No. 3898/2024 Ehsaan Ali Vs. Union of India

15. Rajasthan High Court S.B. Criminal Misc. Bail Application No. 16957/2017 Arpit Jain Vs. Union of India

16. Rajasthan High Court S.B. Criminal Misc. Bail Application No. 15833/2023 Anil Kumar Vs. Union if India

17. (2022) 15 SCC 515 State of U.P. Vs. Gayatri Prasad Prajapati

18. (2017) 5 SCC 406 Virupakshappa Gouda Vs. State of Karnataka

19. SLP (CRL.) No. 9431/2023 Tarun Kumar Vs. Asst. Director, E.D.

20. (2018) 10 SCC 16 State of Orissa Vs. Mahimananda Mishra [2025:RJ-JP:26284] (5 of 7) [CRLMB-5220/2025] eSaus mHk;i{kksa ds rdksZa dk euu fd;k] i=koyh o izLrqr fofu'p;ksa dk /;kuiwoZd voyksdu fd;kA orZeku ekeys esa izkFkhZ@vfHk;qDr ij xksYMu Qsnj VªsMlZ ds uke ls tkyh QeZ ds vf/kd`r izfrfuf/k ds rkSj ij dkyh fepZ dk vk;kr] fDy;jsal vkSj ifjogu dj jk.kk Bkdqj] ds uke ls tkyh igpku ls ICD jktfldks t;iqj esa tkyh QeZ ds udyh nLrkost tek dj dkyh fepZ dh dLVe fDy;jsal djokdj 12]52]94]634@& #i;s ds jktLo dk uqdlku dj /kkjk 132] 135 dLVe vf/kfu;e esa n.Muh; vijk/k dk vkjksi gS] izkFkhZ@vfHk;qDr ds ?kj ij fnukad 28-02-2025 dks lpZ dk;Zokgh dh x;h] ftlesa izkFkhZ@vfHk;qDr ds ?kj ls QksVks yxs rhu vk/kkj dkMZ feys] ftu ij jk.kk Bkdqj] fot; dqekj foK o fo'kky egrks ds uke ntZ gSaA lpZ dk;Zokgh ds nkSjku izkFkhZ@vfHk;qDr ds ikl ls tCr'kqnk rhu eksckbZy Qksu ds Qksjsafld MkVk ,DlVªsD'ku ls 19 tkyh QeksZa ds nLrkost feysA dLVe vf/kfu;e dh /kkjk 108 ds varxZr izkFkhZ@vfHk;qDr ds c;ku fy;s x;s] ftlesa izkFkhZ@vfHk;qDr us dhfrZjkt ds funsZ'k ij tkyh QeZ o mDr QeZ ds vk/kkj ij tkyh bZ&os fcy cukdj dkyh fepZ@lqikjh dks ,d txg ls nwljh txg Hkstuk vkSj Hksth x;h dkyh fepZ dks QeZ ds fjVuZ esa ugha n'kkZ;k tkuk Lohdkj fd;k gSA ifjokn esa tks QeZ fn[kk;h x;h gS] og QeZ dh th-,l-Vh- fjVuZ] bEiksVZ&,DliksVZ lIyk;lZ vkSj [kjhnnkj dh ifjoknh foHkkx }kjk tkap djus ij lHkh QeZ vkSj tkjh bZ&os fcy tkyh bUokWbl cukdj voS/k rkSj ij buiqV VSDl ØsfMV dk vosyesaV dj tkyh ,DliksVZ ds ,ot esa ljdkj ls fjQaM vkSj M~;wVh ij cSd Hkh fy;k tkuk nf'kZr fd;k x;k gSA ifjokn ds iSjk la[;k 9 esa tks rkfydk 3 nf'kZr dh x;h gS] ftlesa 19 QeksZa dk mYys[k fd;k x;k gS] os lHkh QeZ tkyh@QthZ crk;h x;h gSaA foHkkx }kjk fnukad 11-03-2025 dks /kkjk 108 lhek 'kqYd vf/kfu;e] 1962 ds varxZr izkFkhZ@vfHk;qDr ds c;ku fy;s x;s] ftlesa izkFkhZ@vfHk;qDr eSallZ vkj-,e- ,UVjizkbZtst o eSllZ f'koka'k ekdsZfVax dks [2025:RJ-JP:26284] (6 of 7) [CRLMB-5220/2025] tkyh QeZ crk;k gS] ftuds uke ij xksYMu Qsnj VªsMlZ] fnYyh ls dkyh fepZ lIykbZ ds tkyh bUokWbl cuk;k tkuk Hkh crk;k gSA izkFkhZ@vfHk;qDr us vius c;kuksa esa ;g Lohdkj fd;k gS fd jk.kk Bkdqj] ds Nn~e uke ls dk;Z djuk mldh xyrh FkhA izkFkhZ@vfHk;qDr us vius c;ku esa tkyh vk/kkj dkMZ Hknksgh rglhy okjk.klh dpgjh esa cuok;k tkuk dgrk gSA izkFkhZ@vfHk;qDr ds c;ku dk D;k lkf{;d ewY; gS rFkk tkap esa tks rF; vk;s gSa] os fdrus lR; gSa vFkok vlR; gSa] bldk ewY;kadu egRoiw.kZ lk{khx.k ds c;ku ys[kc) gksus ds i'pkr gh vfHkfu/kkZfjr fd;k tk ldrk gSA bl Lrj ij izkFkhZ@vfHk;qDr ij Hkkjh ek=k esa jktLo dks uqdlku igqapkus dk vkjksi gS] tks ns'k dh vFkZO;oLFkk dks izHkkfor djus okyk gSA vizkFkhZ dh vksj ls tks fofu'p; izLrqr fd;s x;s gSa] mu fofu'p;ksa esa fo'ks"kdj Y.S. Gagan Mohan Reddy Vs CBI (2013) 7 SCC 439 esa ekuuh; mPpre U;k;ky; us ;g vfHkfu/kkZfjr fd;k gS fd vkfFkZd vijk/k turk ds dks"k dks u"V vFkok lekIr djus okys gksrs gSa] ,sls vijk/k dks xaHkhjrk ls fy;k tkuk pkfg, vkSj ,sls vijk/k laiw.kZ jk"Vª dh vFkZO;oLFkk dks izHkkfor djrs gSaA Nimmagadda Prasad Vs CBI (2013) 7 SCC 466 ds fofu'p; esa Hkh ekuuh; loksZPp U;k;ky; us ;g vfHkfu/kkZfjr fd;k gS fd lkekU; vijk/k ls vkfFkZd vijk/k vR;ar xaHkhj fdLe ds gksrs gSa] D;ksafd os O;fDrxr ykHk ds fy, fo'ks"kdj lqfu;ksftr rjhds ls turk ds fgrksa ds fo:) lEikfnr fd;s tkrs gSaA blh izdkj ls Rohit Tandon vs The Enforcement Directorate (2018) 11 SCC 46 fofu'p; esa Hkh ekuuh; mPpre U;k;ky; us ;g vfHkfu/kkZfjr fd;k gS fd ,sls OgkbZV dkWyj vijk/k lkekU; vijk/k ds eqdkcys esa lekt ds fy, [krjukd gksrs gSa vkSj os lqfu;ksftr rjhds ls turk vkSj jk"Vª dh vFkZO;oLFkk dks uqdlku igqapkus ds mn~ns'; ls fo'okl Hkax djus ds fy, fd;s tkrs gSaA blh izdkj ls foHkkx dh vksj ls tks fofHkUu fofu'p; izLrqr fd;s x;s gSa] mu fofu'p;ksa esa Hkh vkfFkZd vijk/k dks vR;ar xaHkhj fdLe dk ekuk x;k gSA [2025:RJ-JP:26284] (7 of 7) [CRLMB-5220/2025] izkFkhZ@vfHk;qDr dh vksj ls izLrqr fofu'p; Pramod Kumar Saxena vs Union Of India & Ors 2008 (9) SCC 685 esa vfHk;qDr 10 o"kZ ls vf/kd le; ls vfHkj{kk esa Fkk] bl eq[; rF; dks n`f"Vxr j[krs gq, vfHk;qDr dks ekuuh; loksZPp U;k;ky; us vuqrks"k iznku fd;k Fkk] ijarq bl izdj.k esa 10 o"kZ ls vf/kd vof/k ls U;kf;d vfHkj{kk esa ugh gS] oju~ dsoy ek= fnukad 28-02-2025 ls U;kf;d vfHkj{kk esa gSA ,slh fLFkfr esa mDr fofu'p; esa vfHkfu/kkZfjr fl)kar ls izkFkhZ@vfHk;qDr dks bl izdj.k esa dksbZ lgk;rk izkIr ugh gks ikrh gSA izkFkhZ@vfHk;qDr ij 12]52]94]634@& #i;s ds jktLo dk uqdlku igqapkus dk vkjksi gS] tks ns'k dh vFkZO;oLFkk dks izHkkfor djus okyk vijk/k gSA izdj.k esa vHkh tkap@vuqla/kku fd;k tk jgk gS] izkFkhZ@vfHk;qDr dks bl Lrj ij tekur dk ykHk fn;s tkus dh fLFkfr esa mlds }kjk izdj.k ds lk{; dks izHkkfor djus dh laHkkouk ls badkj ugh fd;k tk ldrkA vr% bl Lrj ij mDr foospu ds vk/kkj ij izdj.k ds xq.k&nks"kksa ij fVIi.kh fd;s fcuk izdj.k ds leLr rF;ksa o ifjfLFkfr;ksa rFkk vijk/k dh xaHkhjrk dks n`f"Vxr j[krs gq, izkFkhZ&vfHk;qDr dks tekur dk ykHk fn;k tkuk mfpr izrhr ugha gksrk gSA ifj.kker% izkFkhZ&vfHk;qDr fot; dqekj foK mQZ jk.kk Bkdqj mQZ jk.kk lkgc iq= enuyky }kjk izLrqr ;g tekur izkFkZuk i= vLohdkj dj [kkfjt fd;k tkrk gSA KISHAN SONI /Res. (CHANDRA PRAKASH SHRIMALI),J