TMI Blog2018 (6) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... departmental proceedings which were formed to be basis for taking out Customs Appeal before the Division Bench of this Court which already stood withdrawn upon the request of the Revenue as is apparent from the order dated 10-4-2017 - Once the basis for such prosecution being departmental proceedings have already come to an end in favour of the petitioner and against Revenue. The prosecution i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departmental proceedings under the Customs Act against the petitioner as on date. 3. There are parallel criminal proceedings initiated against the petitioner seeking his prosecution based on the departmental proceedings initiated against him. 4. Said proceedings, in spite of the fact that Customs Appeal No. 6 of 2011 preferred by the Revenue was withdrawn on 10-4-2017 before the Division Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason that Customs Appeal that was preferred before the Division Bench of this Court was involving a substantial question of law. Said appeal was withdrawn by the Revenue only because there was a policy of the Union of India not to proceed ahead with such appeals. He submits that independent of the departmental proceedings, prosecution can be justified. 8. Considered submissions. Factual matri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y substance in the submissions made by the counsel for the respondent Revenue that in spite of the departmental proceedings having come to an end finally against the petitioner, still criminal prosecution against him under the Customs Act will continue. 11. In the wake of above, prosecution initiated against the petitioner in Criminal Complaint No. 43/S/2013 pending on the file of Chief Metropo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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