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2014 (8) TMI 1094 - HC - CustomsCompounding of offences - Section 132 and Section 135(1)(a) of the Customs Act - The ACMM was of the view that although a specific prayer had been made by the Department before the Apex Court seeking a direction for reopening of the case but the same had not been permitted and the ACMM not being in a position to recall its order, the said application was dismissed - Held that: - a second complaint on the same facts is also not barred where the first complaint has been dismissed without assigning any reason and in such an eventuality, a second complaint can be proceeded with if there is sufficient ground made out in the said complaint. Since the whole foundation of the order on the strength of which the order dated 15-1-2007 was passed has been set aside by the Supreme Court i.e. (order of the Compounding Authority dated 25-5-2006 and order of the High Court dated 17-10-2006) by its subsequent order dated 25-1-2008, the order dated 15-1-2007 cannot be sustained. The order dated 20-2-2010 is also wholly illegal. Petition disposed off.
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