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2008 (1) TMI 157 - DELHI HIGH COURTPetition to quash criminal complaint u/s 132 & 135(1)(a) - remedy of seeking immunity from prosecution from the Settlement Commission is available only before the initiation of prosecution proceedings by the Customs Dept., not after initiation - application for compounding of the offences under the Act can be made either before or after institution of prosecution to the compounding authority – since assessee failed to avail this statutory remedy for seeking compounding, petition is dismissed
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