https://www.taxtmi.com/caselaws?id=46607 A statutory settlement under the Kar Vivad Samadhan Scheme, 1998 was treated as a conclusive resolution of customs liability, with immunity from prosecution for matters covered by the declaration. On identical allegations of duty evasion and misuse of an exemption certificate, criminal proceedings under cheating and conspiracy provisions were held unsustainable where the record did not show dishonest intention at the inception or material proving an agreement to commit an unlawful act. Continuation of the criminal case was treated as abuse of process and the proceedings were set aside. en-us Fri, 02 May 2003 00:00:00 +0530 Mon, 29 Dec 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46607 A statutory settlement under the Kar Vivad Samadhan Scheme, 1998 was treated as a conclusive resolution of customs liability, with immunity from prosecution for matters covered by the declaration. On identical allegations of duty evasion and misuse of an exemption certificate, criminal proceedings under cheating and conspiracy provisions were held unsustainable where the record did not show dishonest intention at the inception or material proving an agreement to commit an unlawful act. Continuation of the criminal case was treated as abuse of process and the proceedings were set aside. Case-Laws Customs Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46607