https://www.taxtmi.com/caselaws?id=42172 A prior acquittal bars a later prosecution only where the second charge is for the same offence or for an offence with substantially identical ingredients. Applying that test, the Court distinguished the Customs Act offence, which turned on prohibited import and possession of goods liable to confiscation, from the Gold (Control) Act offence, which required possession or control of primary gold of the requisite purity. Because the two statutes created distinct offences, Section 403(1) of the Code of Criminal Procedure, 1898 did not apply. The later prosecution was therefore not barred, and the objection under Section 403(1) failed. en-us Thu, 07 Apr 1988 00:00:00 +0530 Fri, 25 Jul 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42172 A prior acquittal bars a later prosecution only where the second charge is for the same offence or for an offence with substantially identical ingredients. Applying that test, the Court distinguished the Customs Act offence, which turned on prohibited import and possession of goods liable to confiscation, from the Gold (Control) Act offence, which required possession or control of primary gold of the requisite purity. Because the two statutes created distinct offences, Section 403(1) of the Code of Criminal Procedure, 1898 did not apply. The later prosecution was therefore not barred, and the objection under Section 403(1) failed. Case-Laws Customs Thu, 07 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42172