TMI Blog1991 (2) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 135(1)(b) of the Customs Act and under Section 85(1)(ii) of the Gold (Control) Act. 2. It has been urged on behalf of the accused petitioner that as a departmental proceeding for confiscation was already initiated against him under Section 111 of the Customs Act and the same has been decided in his favour holding that the goods in question were not liable to be confiscated, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs. As we have already indicated, we should not be taken to have ruled that we hold that such a prosecution cannot lie. But all that we say that, once it appears, and it has not been disputed by the learned Counsel appearing for the Customs authority, that the departmental proceedings initiated by that department itself on the same set of facts has terminated in favour of the accused, it would amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramed against the accused under Section 135(1)(b) of the Customs Act and send the case back to the court below with a direction to proceed with the trial as expeditiously as possible and in accordance with law under Gold (Control) Act. It has been urged by the learned Counsel for the petitioner, and has not been disputed by the learned Counsel for the Customs department, that the departmental proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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