https://www.taxtmi.com/caselaws?id=368078 A discharge request under Section 239 CrPC was rejected because the record disclosed a prima facie case of conspiracy, cheating and corruption-linked conduct. The Court held that pending customs adjudication did not, by itself, bar criminal prosecution where the materials alleged false and misleading office notes were issued to suppress an under-valuation reference. It further found that protection under Section 155 of the Customs Act was unavailable on the pleaded facts because the acts were alleged to be dishonest and outside the scope of official duty. Questions about superior approval and dishonesty were left for trial, and the refusal to discharge was sustained. en-us Thu, 20 Sep 2018 00:00:00 +0530 Mon, 19 Jul 2021 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368078 A discharge request under Section 239 CrPC was rejected because the record disclosed a prima facie case of conspiracy, cheating and corruption-linked conduct. The Court held that pending customs adjudication did not, by itself, bar criminal prosecution where the materials alleged false and misleading office notes were issued to suppress an under-valuation reference. It further found that protection under Section 155 of the Customs Act was unavailable on the pleaded facts because the acts were alleged to be dishonest and outside the scope of official duty. Questions about superior approval and dishonesty were left for trial, and the refusal to discharge was sustained. Case-Laws Customs Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368078