TaxTMI 
TaxTMI 
2016 (5) TMI 1315
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....t dated 20-4-2010 passed by learned ACMM, New Delhi in CC No. 129/1/89 whereby the respondents were acquitted. 2. Prosecution case, in nutshell against the accused persons is, that accused Khursheed Alam was intercepted by the officers of DRI on 23-9-1988 at Ghaziabad while he was driving the truck bearing No. UHM 1682 and the said truck was escorted by the officers and it was found to conta....
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....sonable belief that the same were liable to confiscation and they were knowingly concerned in fraudulent evasion of the prohibition imposed on the import of the aforesaid goods and were knowingly concerned in carrying, keeping and dealing with the abovesaid goods which they knew or had reasons to believe the same were liable to confiscation under Section 111 of the Customs Act, 1962. 3. Afte....
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....sanction do not amount to grant of valid sanction. Prosecution failed to prove on record the sanctioning authority or the persons who were aware of the facts of the case and subsequently briefed the sanctioning authority about the case; (ii) There was no territorial jurisdiction as the truck containing the alleged smuggled article was intercepted at Ghaziabad, outside the jurisdiction of De....
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....e Court could have dropped the proceedings but could not have acquitted the respondent on that account. 5. As regards absence of territorial jurisdiction, counsel submits that if according to the Trial Court, there was lack of territorial jurisdiction, the only option available was to return the complaint and it had no authority to acquit the respondent. This is without prejudice to his plea....