Yakub Memon, pictured here on October 25, 2007, is due to be executed on July 30. Kunal Patil/Hindustan Times via Getty Images
Yakub Memon, pictured here on October 25, 2007, is due to be executed on July 30. Kunal Patil/Hindustan Times via Getty Images
Yakub Memon, pictured here on October 25, 2007, is due to be executed on July 30. Kunal Patil/Hindustan Times via Getty Images
Yakub Memon, pictured here on October 25, 2007, is due to be executed on July 30. Kunal Patil/Hindustan Times via Getty Images

With less than a week to live, Mumbai bombing accused keeps on fighting


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NEW DELHI // Yakub Memon has less than a week to live, but he hasn’t stopped fighting.

On July 30 – his birthday – India plans to hang Memon, now 52, for his involvement in a series of bomb blasts that rocked Mumbai in 1993. Two hundred and seventy-three people were killed and hundreds injured.

But, in a last ditch petition filed with India’s Supreme Court, Memon has argued that the death sentence issued to him by a lower court is illegal.

The impending execution has also triggered a storm of protest in India. "There's an impression, even among people who are rationalistic about this, that what's being done to him is wrong," Pradyuman Maheshwari, a Mumbai-based political analyst, told The National.

Media commentary has reinforced this view. On Wednesday, The Hindu newspaper wrote in an editorial that with the actual masterminds of the bombings absconding outside India, the execution of Memon "will only give the impression that the lone man available among the many brains behind the ghastly act of terrorism is being singled out."

Memon will be the first person, among more than a hundred individuals convicted for participating in the bombings, to be executed. Several others were given death sentences that were later commuted to terms of life imprisonment.

But despite a cycle of appeals, Memon, who was sentenced to death in 2007 by a special antiterrorism court set up to try the Mumbai bombing suspects, has not been able to overturn the decision to execute him.

“Crimes such as these deserve maximum punishment,” said Meenakshi Ganguly, the South Asia director for Human Rights Watch. “But we

believe that the maximum punishment should not be the death penalty because it is inherently inhumane.”

Memon, born and brought up in Mumbai, was once an accountant. But he was also the younger brother of Ibrahim “Tiger” Memon, a Mumbai gangster. The elder Memon and another gangster named Dawood Ibrahim have been named as the two prime suspects behind the bombings.

Prosecutors have argued that Yakub Memon assisted his brother and Ibrahim in handling their finances, which paid for sending operatives to train in Pakistan and purchasing explosives.

Soon after the bombings, the Memon family left Mumbai for the Pakistani city of Karachi. But in 1994, India’s Central Bureau of Investigation (CBI) claimed that it arrested Memon in a railway station in New Delhi.

Memon has always claimed differently. In a letter to a judge, written from his prison in 1999, he claimed he was “a good citizen of this country”. During his time in Pakistan, he wrote, he had grown tired of that country’s continuous monitoring of his family.

Memon claimed that he gave himself up willingly to Indian authorities during a trip to Nepal, handing over a suitcase full of evidence against other conspirators. He was happy to face trial, hoping to remove the stigma attached to his name.

It was unfair of the state to link him to the crime just because of his brother, he wrote in the letter. “The prosecution is harping upon ‘Memon Family’ during their arguments as if ... a family can be treated as a single unit.”

Prosecutors contended that Memon had full knowledge of the attacks when they were being planned, and that he had travelled to Dubai to meet Ibrahim and other co-conspirators to fine-tune the details of the bombings. But Memon has denied this.

The case against Yakub Memon grew somewhat flimsier when the confessions of several of his co-accused, who had implicated him, were later retracted, on the grounds that they were made under coercion.

But Memon was still sentenced to death, and he appealed his conviction in the Supreme Court. When the Supreme Court upheld his conviction, he filed a mercy petition with president Indian Pranab Mukherjee, hoping to escape the death penalty. Last year, Mr Mukherjee rejected this petition as well.

On Tuesday, the Supreme Court rejected yet another petition from Memon – a so-called “curative” petition, which entitles a person to relief after a final judgement. On the same day, Memon filed a different mercy petition, this time with the governor of Maharashtra, where he is jailed.

The petition to the Supreme Court, filed on Thursday, argues that the death warrant against Memon – which orders and sets the date for his hanging – was invalid because it was issued before he had exhausted all of his legal remedies, such as the curative petition. Memon’s lawyers have based this line of argument on an earlier observation along these lines by the Supreme Court.

The debate around Memon has grown more complicated after news website Rediff.com on Thursday carried a previously unpublished article by B Raman, once the head of the counter-terrorism division of the Research & Analysis Wing, India’s external intelligence agency.

Raman, who died two years ago, said in the column that Memon had co-operated with Indian investigating agencies after he was arrested.

Memon’s assistance “and his role in persuading some other members of the family to ... surrender constitute, in my view, a strong mitigating circumstance to be taken into consideration while considering whether the death penalty should be implemented,” Raman wrote.

Memon’s execution, Mr Maheshwari said, “felt incorrect because it damned the person who has helped you out, just because he’s Tiger’s brother”.

Unlike with the execution of Ajmal Kasab, the lone terrorist arrested and convicted for his participation in the November 26, 2008, attacks on Mumbai, “there’s no public pressure for Memon to be hanged,” Mr Maheshwari said. “There’s no outrage here in Mumbai.”

ssubramanian@thenational.ae

MATCH INFO

Inter Milan 2 (Vecino 65', Barella 83')

Verona 1 (Verre 19' pen)

Results

1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m

Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)

2pm Handicap (TB) 68,000 (D) 1,950m

Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer

2.30pm Maiden (TB) Dh60,000 (D) 1,600m

Winner Mazagran, Tadhg O’Shea, Satish Seemar

3pm Handicap (TB) Dh84,000 (D) 1,800m

Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer

3.30pm Handicap (TB) Dh76,000 (D) 1,400m

Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly

4pm Maiden (TB) Dh60,000 (D) 1,200m

Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer

4.30pm Handicap (TB) Dh68,000 (D) 1,200m

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

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