https://www.taxtmi.com/caselaws?id=48047 For the proviso to Section 127H of the Customs Act, 1962, prosecution is instituted only when the criminal process reaches the stage of magisterial cognisance on filing of the challan or police report, not on mere registration of an FIR. The Court held that an FIR only sets investigation in motion and does not by itself trigger the statutory bar on settlement immunity. Because the challans were filed after the settlement application, proceedings for prosecution had not been instituted when the application was made. The refusal to grant immunity from prosecution was therefore unsustainable, and immunity was granted. en-us Wed, 08 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48047 For the proviso to Section 127H of the Customs Act, 1962, prosecution is instituted only when the criminal process reaches the stage of magisterial cognisance on filing of the challan or police report, not on mere registration of an FIR. The Court held that an FIR only sets investigation in motion and does not by itself trigger the statutory bar on settlement immunity. Because the challans were filed after the settlement application, proceedings for prosecution had not been instituted when the application was made. The refusal to grant immunity from prosecution was therefore unsustainable, and immunity was granted. Case-Laws Customs Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48047