https://www.taxtmi.com/caselaws?id=327317 The court set aside the trial court's dismissal of the petition to drop proceedings under Section 135 of the Customs Act. It directed the trial court to reconsider the matter, taking into account Circular No.27 of 2015 issued by the Ministry of Finance. The trial court was instructed to assess if the petitioner must pay the penalty imposed during adjudication before prosecution can be dropped, within six weeks. The decision highlighted the importance of adhering to procedural guidelines and principles of natural justice in such cases. en-us Mon, 25 Apr 2016 00:00:00 +0530 Mon, 14 Nov 2016 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327317 The court set aside the trial court's dismissal of the petition to drop proceedings under Section 135 of the Customs Act. It directed the trial court to reconsider the matter, taking into account Circular No.27 of 2015 issued by the Ministry of Finance. The trial court was instructed to assess if the petitioner must pay the penalty imposed during adjudication before prosecution can be dropped, within six weeks. The decision highlighted the importance of adhering to procedural guidelines and principles of natural justice in such cases. Case-Laws Customs Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327317