https://www.taxtmi.com/caselaws?id=48190 Criminal complaints under the Customs Act are not ordinarily quashed under Section 482 CrPC merely because customs duty has been paid and settlement relief from penalty and fine has been obtained, where the statutory scheme bars immunity from prosecution after proceedings have begun. The Delhi HC noted that the Customs (Compounding of Offences) Rules, 2005 provide an independent route for compounding even after prosecution is instituted, and that remedy must be pursued instead of invoking inherent jurisdiction as a substitute. A territorial-jurisdiction objection based on disputed facts about where the goods were imported and where the offence was completed was held unsuitable for determination in quashing proceedings and left to the trial court. 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 Criminal complaints under the Customs Act are not ordinarily quashed under Section 482 CrPC merely because customs duty has been paid and settlement relief from penalty and fine has been obtained, where the statutory scheme bars immunity from prosecution after proceedings have begun. The Delhi HC noted that the Customs (Compounding of Offences) Rules, 2005 provide an independent route for compounding even after prosecution is instituted, and that remedy must be pursued instead of invoking inherent jurisdiction as a substitute. A territorial-jurisdiction objection based on disputed facts about where the goods were imported and where the offence was completed was held unsuitable for determination in quashing proceedings and left to the trial court. Case-Laws Customs Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48190