https://www.taxtmi.com/caselaws?id=190157 Where a discharge rested entirely on a compounding order under the Customs Act, the later setting aside of that compounding order by the Supreme Court removed the foundation of the discharge. The High Court noted that discharge is not an acquittal on merits, so it does not bar further proceedings once the basis for termination has disappeared. In these circumstances, the ACMM could not rely on the earlier discharge to block the complaint, and the refusal to proceed was legally unsustainable. The criminal process could therefore continue, and the accused could be required to face trial again on the same complaint. en-us Thu, 21 Aug 2014 00:00:00 +0530 Wed, 08 Feb 2017 09:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190157 Where a discharge rested entirely on a compounding order under the Customs Act, the later setting aside of that compounding order by the Supreme Court removed the foundation of the discharge. The High Court noted that discharge is not an acquittal on merits, so it does not bar further proceedings once the basis for termination has disappeared. In these circumstances, the ACMM could not rely on the earlier discharge to block the complaint, and the refusal to proceed was legally unsustainable. The criminal process could therefore continue, and the accused could be required to face trial again on the same complaint. Case-Laws Customs Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190157