Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (10) TMI 58

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hallenging the order dated 1-7-1998 passed by the Addl. Chief Metropolitan Magistrate, Patiala House, New Delhi. The short submission of the learned Counsel for the petitioners is that once the petitioners have been totally exonerated in the departmental proceedings, then on the same charges criminal proceedings against them cannot continue. The relevant portion of the order passed by the Customs, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods were not in fully manufactured form. The appellants are therefore entitled to the benefit of doubt. In view of the discussion above the impugned order is set aside and the appeal is allowed." 2. The impugned order was set aside and the appeal filed by the appellants was allowed. On the strength of the order passed by the Tribunal, the petitioners filed an application under Section 245(2) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he aforesaid case clearly indicates that the petitioner was not exonerated in the departmental proceedings in the said case, and in that perspective, the Supreme Court observed that even if in the departmental proceedings the petitioner is found guilty, still Criminal Court proceedings can continue uninhibited by the findings of the Tribunal. In the instant case, the petitioners were completely ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roceed against them in the criminal proceedings. Thus, in view of the fact that the petitioners have been exonerated in the departmental proceedings, the very basis of the complaint does not exist and the petitioners' prosecution on the same set of facts and evidence cannot be sustained. The Court further observed that there is no prospect of the cases ending in conviction and the valuable time of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates