https://www.taxtmi.com/caselaws?id=394094 FIR and consequential criminal proceedings were quashed because the bonded warehouse was under Customs control, leaving the police without independent authority to search or seize there. The record also showed that Customs had already acted on the irregularities through confiscation proceedings under the Customs Act, and there was no prima facie material linking the applicants to any offence under the Gujarat Prohibition Act. The court therefore held that criminal process could not continue when the investigating agency acted beyond its lawful sphere and the prosecution lacked supporting material. en-us Wed, 26 Feb 2020 00:00:00 +0530 Sat, 07 Nov 2020 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394094 FIR and consequential criminal proceedings were quashed because the bonded warehouse was under Customs control, leaving the police without independent authority to search or seize there. The record also showed that Customs had already acted on the irregularities through confiscation proceedings under the Customs Act, and there was no prima facie material linking the applicants to any offence under the Gujarat Prohibition Act. The court therefore held that criminal process could not continue when the investigating agency acted beyond its lawful sphere and the prosecution lacked supporting material. Case-Laws Customs Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394094