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The Assistant Commissioner of Customs, (Appraising) Versus Shri Deepak Bajaj, Proprietor of M/s Seasons International

2015 (9) TMI 814 - BOMBAY HIGH COURT

Evasion of Duty – Necessity of sanction under Section 155, Cr.P.C – Respondent was prosecuted for offence punishable under Section 135 of Customs Act, 1962, however by judgment, respondent came to acquitted – Petitioner submitted that requirement of .....

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pt to decide questions, which are purely of academic nature – Even if view taken by Magistrate, insofar as requirement of sanction under Section 155 of Cr.P.C is reversed, fact that order of adjudication is set aside by CESTAT would come in way of ap .....

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e Sa, Advocate JUDGMENT Heard Shri Ferreira, learned Counsel for the appellant and Shri Shet, learned Counsel for the respondent. 2. In view of the submissions advanced by the learned Counsel for the parties at the bar, this appeal can be disposed of .....

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y judgment and order dated 10.12.2012, the respondent came to acquitted for the offence as charged. Feeling aggrieved, the appellant-original complainant has come up in appeal. 4. The learned Counsel for the appellant submits that there were two issu .....

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econdly, in this case, the order of adjudication has been set aside by Central Excise Sales Tax Appellate Tribunal (CESTAT) and in that view of the matter, whether anything survives in the case. 5. It is fairely submitted by the learned Counsel for t .....

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earned Magistrate may affect other prosecutions, which are lodged by the complainant. He therefore submitted that, finding of this Court is necessary. 6. The learned Counsel for the appellant has relied upon two constituted Bench decisions of the Hon .....

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39; cannot be said to be a 'Police Officer', in order to attract the provisions of Section 155 of Cr.P.C. 7. On behalf of the respondent, it is submitted that appropriate orders may be passed in the matter. It is submitted that as long as the .....

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