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2017 (1) TMI 1118 - HC - CustomsDropping the proceedings against the respondent on his application u/s 245(2) Cr.P.C - unwarranted remarks against the counsel appearing on behalf of the petitioner in the two orders - whether the criminal proceedings can be quashed in case a person has been exonerated by the adjudicating authority? - Held that: - the issue was decided by the Supreme Court in Radheshyam Kejriwal [2011 (2) TMI 154 - Supreme Court of India] wherein it was held that if a person has been exonerated on merits and not on a technical ground, then the criminal proceedings can be quashed. The respondent was exonerated in departmental inquiry proceedings but in adjudication proceedings for levying penalty under Section 112(B) of the Customs Act, 1962 by the Appellate Tribunal which is a quasi-criminal adjudicatory authority. Further the Appellate Tribunal set aside the penalty after examining the witnesses and not on technical grounds. In the present case though some witnesses were not cross-examined even without presenting the witnesses for cross-examination, it was found out that their statements did not implicate the respondent and at best the allegations against him were in the realm of suspicion which could not reach the pedestal of proof beyond reasonable doubt. Hence, this Court finds no infirmity in the impugned order dated 21st December, 2009 dropping the proceedings against the respondent. As regards the second prayer of the petitioner of expunging the remarks in the two orders dated 8th December, 2009 and 21st December, 2009, a perusal of the same reveals that they were wholly unwarranted and are thus expunged. Petition disposed off - decided in favor of respondent-assessee.
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