https://www.taxtmi.com/caselaws?id=255780 A fresh charge-sheet on the same occurrence and substantially identical allegations was held unsustainable because the earlier proceedings had already examined the facts and the matter had been adjudicated on merits, making re-agitation an abuse of process. Prosecution was also barred under Section 197 CrPC since the complained-of acts had a reasonable connection with official duty during a Customs Act inquiry, and sanction had been declined by the competent authority. On the record, no prima facie material was found for conspiracy, house trespass, wrongful confinement, robbery, or kidnapping. The charge-sheet and cognizance order were therefore quashed. en-us Wed, 27 Aug 2014 00:00:00 +0530 Tue, 27 Jan 2015 10:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255780 A fresh charge-sheet on the same occurrence and substantially identical allegations was held unsustainable because the earlier proceedings had already examined the facts and the matter had been adjudicated on merits, making re-agitation an abuse of process. Prosecution was also barred under Section 197 CrPC since the complained-of acts had a reasonable connection with official duty during a Customs Act inquiry, and sanction had been declined by the competent authority. On the record, no prima facie material was found for conspiracy, house trespass, wrongful confinement, robbery, or kidnapping. The charge-sheet and cognizance order were therefore quashed. Case-Laws Customs Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255780