https://www.taxtmi.com/caselaws?id=211387 A criminal complaint under the Customs Act was quashed because the petitioner had already been exonerated by the appellate authority on the same material, and no additional incriminating evidence was shown. The Court noted that the department relied on evidence already examined in appellate proceedings, where the adverse finding had been found unsupported by fair, legal, and factual evidence. The petitioner's non-participation in investigation did not justify continuing a prosecution without further material, and continuation of the case was held to serve no useful purpose. The complaint and consequential proceedings were therefore quashed. en-us Tue, 04 Jan 2011 00:00:00 +0530 Wed, 14 Mar 2012 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211387 A criminal complaint under the Customs Act was quashed because the petitioner had already been exonerated by the appellate authority on the same material, and no additional incriminating evidence was shown. The Court noted that the department relied on evidence already examined in appellate proceedings, where the adverse finding had been found unsupported by fair, legal, and factual evidence. The petitioner's non-participation in investigation did not justify continuing a prosecution without further material, and continuation of the case was held to serve no useful purpose. The complaint and consequential proceedings were therefore quashed. Case-Laws Customs Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211387