https://www.taxtmi.com/caselaws?id=313138 Criminal prosecution under the Customs Act could not continue where the complaint alleged use of fabricated purchase orders to obtain exemption benefits, but produced no material showing actual use of those documents for that purpose. The alleged documents were seized from the accused's office, which undermined the allegation that they had been deployed to claim the notification benefit. In the absence of foundational material supporting cognizance of the customs offences, continuation of the proceedings was held to be an abuse of process, and the prosecution was quashed. en-us Tue, 24 Jan 2023 00:00:00 +0530 Wed, 28 Jan 2026 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313138 Criminal prosecution under the Customs Act could not continue where the complaint alleged use of fabricated purchase orders to obtain exemption benefits, but produced no material showing actual use of those documents for that purpose. The alleged documents were seized from the accused's office, which undermined the allegation that they had been deployed to claim the notification benefit. In the absence of foundational material supporting cognizance of the customs offences, continuation of the proceedings was held to be an abuse of process, and the prosecution was quashed. Case-Laws Customs Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313138