https://www.taxtmi.com/caselaws?id=758092 Immunity granted under a settlement mechanism can bar criminal prosecution where the alleged offence proceedings are instituted after the immunity application, and mere registration of an FIR is not enough to constitute institution of prosecution until cognizance is taken on the final report. Separate customs adjudication that finally negatives the asserted duty liability also removes the fiscal foundation for prosecution based on duty evasion. On those principles, continued criminal proceedings are impermissible and amount to abuse of process. en-us Fri, 06 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 20:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758092 Immunity granted under a settlement mechanism can bar criminal prosecution where the alleged offence proceedings are instituted after the immunity application, and mere registration of an FIR is not enough to constitute institution of prosecution until cognizance is taken on the final report. Separate customs adjudication that finally negatives the asserted duty liability also removes the fiscal foundation for prosecution based on duty evasion. On those principles, continued criminal proceedings are impermissible and amount to abuse of process. Case-Laws Customs Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758092