https://www.taxtmi.com/caselaws?id=48190 The petition for quashing the criminal complaint under Sections 132 and 135(1)(a) of the Customs Act, 1962 was dismissed by the High Court. The judge emphasized the petitioners' failure to utilize the statutory remedy for seeking compounding of the offences they were being prosecuted for. The judge also addressed the jurisdictional issue, advising the petitioners to raise it before the trial court and approach the Compounding Authority under the Customs (Compounding of Offences) Rules, 2005 for seeking compounding of the offences. en-us Mon, 14 Jan 2008 00:00:00 +0530 Mon, 15 Dec 2014 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48190 The petition for quashing the criminal complaint under Sections 132 and 135(1)(a) of the Customs Act, 1962 was dismissed by the High Court. The judge emphasized the petitioners' failure to utilize the statutory remedy for seeking compounding of the offences they were being prosecuted for. The judge also addressed the jurisdictional issue, advising the petitioners to raise it before the trial court and approach the Compounding Authority under the Customs (Compounding of Offences) Rules, 2005 for seeking compounding of the offences. Case-Laws Customs Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48190