TMI Blog2005 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was confiscated and penalty was imposed against the appellant. Arising out of the penalty proceeding, the matter was taken to Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as 'CEGAT') and, by order dated 18th April, 1995, the appeal has been allowed and penalty has been deleted on merit. It has been submitted that in view of the fact that penalty imposed, again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athur, JJ. [Order]. - Heard the parties. 2. By the impugned order High Court refused to quash prosecution of the appellant under Section 135 of the Customs Act (hereinafter referred to as 'the Act') read with Sections 4 and 5 of the Imports and Exports (Control) Act, 1947. 3. It appears that after interception of a vessel on 24th October, 1982 adjudication proceeding started in which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) 2 SCC 731, in which, following its early decisions, this Court quashed criminal prosecution of the accused under the provisions of the Income-tax Act on the sole ground that penalty imposed against him was deleted on merit. In our view, the present case is squarely covered by the aforesaid decision of this Court, as such, it would be just and expedient to quash the prosecution of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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