https://www.taxtmi.com/caselaws?id=46262 A criminal complaint based on alleged undervaluation of imported machinery components and customs duty evasion was found to have lost its foundation after the connected confiscation and penalty proceedings were decided against the Customs Department. The appellate tribunal had already accepted the petitioner's defence that part of the machinery was indigenous, rejecting the same cause of action relied on in the prosecution. Because the binding determination erased the factual basis of the complaint, continuation of the magistrate proceedings served no useful purpose and the complaint was quashed as infructuous. en-us Mon, 14 Sep 1998 00:00:00 +0530 Fri, 16 Jul 2010 17:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46262 A criminal complaint based on alleged undervaluation of imported machinery components and customs duty evasion was found to have lost its foundation after the connected confiscation and penalty proceedings were decided against the Customs Department. The appellate tribunal had already accepted the petitioner's defence that part of the machinery was indigenous, rejecting the same cause of action relied on in the prosecution. Because the binding determination erased the factual basis of the complaint, continuation of the magistrate proceedings served no useful purpose and the complaint was quashed as infructuous. Case-Laws Customs Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46262