https://www.taxtmi.com/caselaws?id=42405 Criminal process under the Customs Act can be quashed where the complaint does not disclose the essential ingredients of the alleged offence. Statements of co-accused are not substantive evidence and can only lend limited assurance; an ancillary act such as arranging an air ticket, without independent material connecting the accused to an attempt to export foreign exchange in violation of the Act, is insufficient. On the complaint as a whole, the allegations at most suggested conduct linked to foreign exchange procurement, not the specific Customs Act offence alleged. The inherent jurisdiction was therefore properly exercised and the process was quashed for want of a prima facie case. en-us Thu, 11 Jun 1987 00:00:00 +0530 Fri, 11 Jun 2010 10:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42405 Criminal process under the Customs Act can be quashed where the complaint does not disclose the essential ingredients of the alleged offence. Statements of co-accused are not substantive evidence and can only lend limited assurance; an ancillary act such as arranging an air ticket, without independent material connecting the accused to an attempt to export foreign exchange in violation of the Act, is insufficient. On the complaint as a whole, the allegations at most suggested conduct linked to foreign exchange procurement, not the specific Customs Act offence alleged. The inherent jurisdiction was therefore properly exercised and the process was quashed for want of a prima facie case. Case-Laws Customs Thu, 11 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42405