https://www.taxtmi.com/caselaws?id=219874 The Court quashed the criminal proceedings against the petitioner under Sections 132 and 135 of the Customs Act, 1962, based on exoneration in adjudication proceedings. The petitioner was initially discharged by the Additional Chief Metropolitan Magistrate but faced prosecution after the discharge order was set aside by the Special Judge. Relying on Section 138A of the Act, the Court emphasized the significance of exoneration in adjudication proceedings and ruled that criminal prosecution should not continue if exoneration is based on innocence. The Court's decision aligned with previous judgments and principles, leading to the dismissal of the criminal charges against the petitioner. en-us Thu, 13 Dec 2012 00:00:00 +0530 Tue, 07 Feb 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219874 The Court quashed the criminal proceedings against the petitioner under Sections 132 and 135 of the Customs Act, 1962, based on exoneration in adjudication proceedings. The petitioner was initially discharged by the Additional Chief Metropolitan Magistrate but faced prosecution after the discharge order was set aside by the Special Judge. Relying on Section 138A of the Act, the Court emphasized the significance of exoneration in adjudication proceedings and ruled that criminal prosecution should not continue if exoneration is based on innocence. The Court's decision aligned with previous judgments and principles, leading to the dismissal of the criminal charges against the petitioner. Case-Laws Customs Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219874