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2020 (12) TMI 429 - HC - CustomsValidity of summoning order / discharge rejection order - Offence under Sections 132, 135 (1) (a) & 135 (1) (b) of Customs Act, 1962 - import of fabrics from China - Confiscation - penalty - HELD THAT:- It is admitted that the proceedings has been quashed by the CETSAT, on merit, after considering all material on record. Once the proceeding has been dropped on the similar set of fact, the Apex Court in the case of Radheshyam Kejriwal [2011 (2) TMI 154 - SUPREME COURT] where it was held that the yardstick would be to judge as to whether allegation in the adjudication proceeding as well as proceeding for prosecution is identical and the exoneration of the person concerned in the adjudication proceeding is on merits. In case it is found on merit that there is no contravention of the provisions of the Act in the adjudication proceeding, the trial of the person concerned shall be in abuse of the process of the court. Matter requires consideration - List this case on 7.1.2021.
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