https://www.taxtmi.com/caselaws?id=42263 Where the complaint and investigation material, taken at face value, did not disclose the essential ingredients of the alleged Customs Act offence against the accused, the High Court held that inherent jurisdiction could be exercised to quash the process. The only incriminating material was statements of co-accused, which are not substantive evidence and can only corroborate an otherwise established case. A further allegation that the accused arranged an air-ticket did not, by itself, connect her to any attempt to export foreign exchange or provide the essential link for prosecution. The process was therefore quashed. en-us Thu, 11 Jun 1987 00:00:00 +0530 Thu, 10 Jun 2010 11:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42263 Where the complaint and investigation material, taken at face value, did not disclose the essential ingredients of the alleged Customs Act offence against the accused, the High Court held that inherent jurisdiction could be exercised to quash the process. The only incriminating material was statements of co-accused, which are not substantive evidence and can only corroborate an otherwise established case. A further allegation that the accused arranged an air-ticket did not, by itself, connect her to any attempt to export foreign exchange or provide the essential link for prosecution. The process was therefore quashed. Case-Laws Customs Thu, 11 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42263