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2015 (9) TMI 814 - HC - CustomsEvasion of Duty – Necessity of sanction under Section 155, Cr.P.C – Respondent was prosecuted for offence punishable under Section 135 of Customs Act, 1962, however by judgment, respondent came to acquitted – Petitioner submitted that requirement of sanction under section 155 of Cr.P.C was not followed – Whether sanction under Section 155(2), of Magistrate was necessary, before investigation into non-cognizable offence can be conducted – Held that:- It is trite that Courts do not embark or attempt to decide questions, which are purely of academic nature – Even if view taken by Magistrate, insofar as requirement of sanction under Section 155 of Cr.P.C is reversed, fact that order of adjudication is set aside by CESTAT would come in way of appellant – In view of matter, appeal disposed of.
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