https://www.taxtmi.com/caselaws?id=48047 The court held that proceedings for prosecution under Section 127H of the Customs Act commence with the presentation of the charge sheet before the Magistrate, not the registration of the FIR. The Settlement Commission erred in denying immunity from prosecution as the charge sheets were presented after the application under Section 127B. The court granted immunity to the petitioner, quashing the Commission's decision. 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 The court held that proceedings for prosecution under Section 127H of the Customs Act commence with the presentation of the charge sheet before the Magistrate, not the registration of the FIR. The Settlement Commission erred in denying immunity from prosecution as the charge sheets were presented after the application under Section 127B. The court granted immunity to the petitioner, quashing the Commission's decision. Case-Laws Customs Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48047