SURESH KUMAR JAIN vs STATE GOVT OF NCT DELHI

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Pronounced on: 10th November, 2025 + BAIL APPLN.2758/2025 SURESH KUMAR JAIN Son of Late Sh. Parasmal R/o Flat No.16E, Panchmukhi Ocean Heights, Apartment, 76 Basin Bridge Road, Old Washermenpet, Chennai, Tamilnadu ......Petitioner Through: Ms. Anita Sahni, Mr. Anjaneya Mishra and Mr. Sahil Yadav, Advs. versus STATE (GOVT. OF NCT DELHI) Through SHO P.S. Special Cell. .....Respondent Through: Mr. Utkarsh, APP for the State. Mr. Ayush Jain, Mr. Yashovardhan Upadhyay, Mr. Vishwas Verma, Mr. Lakshay Aggarwal, Advs. For Complainant. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. Fifth Anticipatory Bail Application under Section 482 Bharatiya Nagarik Suraksha Sanhita, 2023 has been filed on behalf of the Petitioner Suresh Kumar Jain in case FIR No.166/2020 under Section 419, 420, 468 and 471 Indian Penal Code, 1860 (hereinafter referred to as “IPC”) read with Section 66/67C/67D/71/74 of Information Technology Act, 2002 (hereinafter referred to as “IT Act”) registered at Police Station Special Cell. Signature Not Verified Signed By:VIKAS BAIL APPLN.2758/2025 Page 1 of 19 ARORA Signing Date:10.11.2025 16:10:43 2. The brief facts are that M/s Colourful Fashion Hub/Complainant is engaged in the business of export of garments and exported garments to its foreign clients in various countries including Dubai, London and USA in the year 2019. In order to promote export, the Government of India had issued various guidelines and provided various benefits/incentives to the Exporters to encourage the inflow of foreign exchange which can be claimed by the exports which included as follows : (a) Duty Drawback – This is automatically transferred into the accounts of the exporters’ account as and when the