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2019 (9) TMI 82 - HC - CustomsProceedings against the officer of Customs - caused loss of customs duty and wrongful gain to the accused - Clearance of parcels as non-taxable articles in gross violation of the procedure for assessment and collections of custom duty - offences punishable under Sections 135(1)(a) and 136(1) of the Customs Act, 1962 - HELD THAT:- A perusal of the private complaint indicates that the petitioner herein is sought to be prosecuted for the offences punishable under Sections 135(1)(a) and 136(1) of the Act on the charge that the petitioner entered into conspiracy with Accused No. 2 and in furtherance thereof, cleared parcels of dutiable computer parts without collecting the duty payable thereon and thereby caused extensive loss to the Customs Department and wrongful gain to the petitioner and other accused. The order passed by the Tribunal clearly indicates that the petitioner has been exonerated of the charges on merits. Under the said circumstances, the prosecution of the petitioner on the same set of facts and circumstances cannot be allowed to continue. Hence, the petition deserves to be allowed and the impugned proceedings are liable to be quashed. Petition allowed - decided in favor of petitioner.
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