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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Withdrawal of prosecution where final exoneration on merits requires authorities to seek court withdrawal through Public Prosecutor.</h1> Where a person has been finally exonerated on merits in quasi judicial adjudication for identical allegations, Chief Commissioners shall direct officers to file through the Public Prosecutor an application to the court to allow withdrawal of prosecution; these directions apply mutatis mutandis to prosecutions under the Finance Act and the Customs Act, and follow the principle that a conclusive merit based exoneration renders continued criminal trial an abuse of process.

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