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2022 (11) TMI 765 - HC - CustomsProsecution proceedings - Necessary sanction of the Collector of Customs for prosecution - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - cheating customs authority - goods imported were not as per attested list of the goods appended to the Import license to Project & Equipment Corporation (P.E.C.) - Importation of goods beyond the attested list was made on the basis of forged and fabricated documents under the forged signature - framing of charges - HELD THAT:- Question of sanction according to Mr. Roy may arise at any stage of proceedings even it may arise at the inception of the proceeding as well. There is nothing to suggest that the accused must wait till the charges are framed. According to Mr. Roy the order passed by the learned Trial Court suffers from illegality and should not be allowed to remain in force. The decision of Hon’ble Supreme Court pronounced in the case of Ram Kumar [1987 (1) TMI 503 - SUPREME COURT] is of no help to the petitioners because of difference in factual matrix. The petition under consideration is devoid of merit and is dismissed, however, without cost.
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