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2015 (9) TMI 814 - BOMBAY HIGH COURT

2015 (9) TMI 814 - BOMBAY HIGH COURT - 2015 (322) E.L.T. 240 (Bom.) - 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 sanction under section 155 of Cr.P.C was not followed Whether sanction under Section 155(2), of Magistrate was necessary, before investigation into non-cognizable offence can be .....

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Respondent : Shri Siddesh Shet, Advocate holding for Shri Arun Bras De 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 on a short issue. 3. On a complaint lodged by the appellant, the respondent was prosecuted for an offence punishable under Section 135 of the Customs Act, 1962, in Criminal Case N .....

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before investigation into a non-cognizable offence can be conducted. Secondly, 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 the appellant that in view of the fact, that the order of adjudication has been set aside by CESTAT, nothing would survive in the proceedings, even if the finding on the first issue .....

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