https://www.taxtmi.com/caselaws?id=362671 The court ruled in favor of the petitioner, quashing the criminal complaint pending against them. Despite the Revenue's argument for continuation based on legal questions from the Customs Appeal, the court aligned with precedent that without ongoing departmental proceedings, prosecution cannot be justified. The withdrawal of the appeal led to the cessation of the basis for prosecution, resulting in the court setting aside the criminal complaint against the petitioner with consequential reliefs. en-us Thu, 08 Mar 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362671 The court ruled in favor of the petitioner, quashing the criminal complaint pending against them. Despite the Revenue's argument for continuation based on legal questions from the Customs Appeal, the court aligned with precedent that without ongoing departmental proceedings, prosecution cannot be justified. The withdrawal of the appeal led to the cessation of the basis for prosecution, resulting in the court setting aside the criminal complaint against the petitioner with consequential reliefs. Case-Laws Customs Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362671