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2018 (2) TMI 1799 - HC - CustomsClassification of imported goods - parts of Air-Conditioner - the case against A2 [Sanjay Kakkar] was quashed on a technical ground for want of proper sanction to prosecution - Held that:- Quashing of complaint on technical reason for want of sanction will not ensure any benefit to the co-accused. It is now well settled by catena of the judgments that when the prosecution has placed before the trial Court prima facie material for the trial, the Court cannot probe into the records summarily and discharge the accused persons. In this case, the material placed by the prosecution, if proved to be true it will lead to conviction. The observation of the Commissioner in the adjudication proceedings that there was no loss to the State cannot be considered at this juncture, because on going through his report, though he has discussed at length about various proposition of law, he has not addressed the core issue of mis-declaration of goods and wrong reference of Tariff code. This Court holds that order of the Trial Court is legally sustainable and need no interference - petition dismissed.
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