https://www.taxtmi.com/caselaws?id=34880 Section 173(8) of the Code of Criminal Procedure permits further investigation even after a closure report under Section 173(2) has been accepted, and the earlier acceptance order need not be recalled, reviewed, or quashed before such investigation proceeds. No prior hearing to the accused is required at that stage, because the matter remains within the pre-cognizance investigation phase. A later Supreme Court decision overturning the earlier customs adjudication was treated as fresh material supporting further investigation. The Court also held that continuation of investigation is not prosecution or punishment, so the protection against double jeopardy does not apply. en-us Wed, 29 Jul 2009 00:00:00 +0530 Fri, 06 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34880 Section 173(8) of the Code of Criminal Procedure permits further investigation even after a closure report under Section 173(2) has been accepted, and the earlier acceptance order need not be recalled, reviewed, or quashed before such investigation proceeds. No prior hearing to the accused is required at that stage, because the matter remains within the pre-cognizance investigation phase. A later Supreme Court decision overturning the earlier customs adjudication was treated as fresh material supporting further investigation. The Court also held that continuation of investigation is not prosecution or punishment, so the protection against double jeopardy does not apply. Case-Laws Central Excise Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34880