https://www.taxtmi.com/caselaws?id=756193 Criminal prosecution based on seized foreign currency was unsustainable where adjudication on the same facts had attained finality and exonerated the petitioner on merits. The record showed that the petitioner was not the beneficial owner of the currency, that it belonged to SEMPL, and that he had no effective control over the foreign exchange or material showing carriage on his behalf. Since the earlier exoneration was substantive, not merely technical, the Customs Manual did not support continuation of prosecution on the same allegations. On that basis, the complaint and summoning order were liable to be quashed as an abuse of process. en-us Wed, 24 Jul 2024 00:00:00 +0530 Tue, 30 Jul 2024 08:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756193 Criminal prosecution based on seized foreign currency was unsustainable where adjudication on the same facts had attained finality and exonerated the petitioner on merits. The record showed that the petitioner was not the beneficial owner of the currency, that it belonged to SEMPL, and that he had no effective control over the foreign exchange or material showing carriage on his behalf. Since the earlier exoneration was substantive, not merely technical, the Customs Manual did not support continuation of prosecution on the same allegations. On that basis, the complaint and summoning order were liable to be quashed as an abuse of process. Case-Laws Customs Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756193