TMI Blog2023 (1) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Magistrate dismissed the application for discharge stating that the various contentions raised by the petitioners-accused can be considered after full-fledged trial, and the same was confirmed by the learned Sessions Judge - HELD THAT:- At para 4 of the complaint lodged by the respondent, it is alleged that the petitioners accused by making use of the fabricated purchase orders have availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ak. The impugned proceedings on the file of The Special Court for Economic Offences, Bengaluru, is hereby quashed - Criminal petition is allowed. - HON'BLE MR JUSTICE HEMANT CHANDANGOUDAR For the Petitioners (By Sri B.A. Belliappa, Advocate) For the Respondent (By Sri Jeevan J. Neeralgi, Advocate) ORDER A private complaint was filed by the respondent under Section 200 of Cr.P.C., for the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the petitioners submits that even accepting the allegations that, the said purchase orders are fabricated, petitioners-accused have not made use of the fabricated purchase orders before the Customs Authority for claiming exemption or benefit under the provisions of the Customs Act or Notification issued therein which is a Sine-Qua for offence under Section 132 of the Customs Act. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent, it is alleged that the petitioners accused by making use of the fabricated purchase orders have availed the benefits under the Notification No. 21/2002-Cus dated 1.03.2002. However, along with the complaint, the respondent has not placed any material to substantiate the allegations that the petitioners accused by making use of the fabricated purchase orders availed the benefit under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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