https://www.taxtmi.com/caselaws?id=4288 A criminal complaint under the Customs Act could not be quashed under Section 482 CrPC merely because the accused had settled the duty demand and obtained immunity from penalty and fine. Once prosecution had already been instituted, the Settlement Commission could not grant immunity from prosecution, and the statutory scheme made that relief unavailable. The Customs (Compounding of Offences) Rules, 2005 provided the proper post-prosecution route, but it had not been used. In these circumstances, inherent jurisdiction was not to be invoked to bypass the statutory mechanism, and the complaint was allowed to proceed, leaving the petitioners free to seek compounding under the 2005 Rules. en-us Mon, 14 Jan 2008 00:00:00 +0530 Tue, 24 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4288 A criminal complaint under the Customs Act could not be quashed under Section 482 CrPC merely because the accused had settled the duty demand and obtained immunity from penalty and fine. Once prosecution had already been instituted, the Settlement Commission could not grant immunity from prosecution, and the statutory scheme made that relief unavailable. The Customs (Compounding of Offences) Rules, 2005 provided the proper post-prosecution route, but it had not been used. In these circumstances, inherent jurisdiction was not to be invoked to bypass the statutory mechanism, and the complaint was allowed to proceed, leaving the petitioners free to seek compounding under the 2005 Rules. Case-Laws Customs Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4288