https://www.taxtmi.com/caselaws?id=273593 The court upheld the charge framed under Section 135(1) of the Customs Act, 1962 against the applicants, rejecting their argument based on the doctrine of Double Jeopardy and previous judgments. The court emphasized that the criminal proceedings were not solely based on the Commissioner's exoneration and that a prima facie case existed for continuation of the trial. The revision was dismissed, and the related stay application was deemed infructuous. en-us Wed, 11 Aug 2004 00:00:00 +0530 Wed, 04 Jul 2018 11:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273593 The court upheld the charge framed under Section 135(1) of the Customs Act, 1962 against the applicants, rejecting their argument based on the doctrine of Double Jeopardy and previous judgments. The court emphasized that the criminal proceedings were not solely based on the Commissioner's exoneration and that a prima facie case existed for continuation of the trial. The revision was dismissed, and the related stay application was deemed infructuous. Case-Laws Customs Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273593