TaxTMI 
TaxTMI 
TaxTMI 
2019 (9) TMI 82
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....Officials of the Directorate of Revenue Intelligence cleared the parcels as non-taxable articles in gross violation of the procedure for assessment and collections of custom duty and thereby caused loss of customs duty and wrongful gain to the accused. On these charges, private complaint came to be filed against the petitioner seeking his prosecution for the offences punishable under Sections 135(1)(a) and 136(1) of the Customs Act, 1962 ('Act', for short). 3. The Learned Magistrate took cognizance of the said offences and issued summons to the petitioner. The petitioner moved an application under Section 245 of Cr.PC seeking discharge. The said application was allowed by the Learned Magistrate. The respondent challenged the said orde....
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....ges, the petitioner was prosecuted for the offences punishable under Sections 120B read with Section 420 of IPC and Section 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988 and after trial, the petitioner has been acquitted of all the above offences. In the said proceedings, the petitioner was prosecuted on the very same accusations that during his tenure as Superintendent of Customs in Postal Appraising Department between 11-5-2005 to 30-12-2005, he conspired with deceased M.C. Ammasi and Accused No. 2 to cheat the customs department in the matter of importing of computer parts in the name of M/s. Acuta Spectra Inc., by clearing the speed post parcels and in furtherance of said conspiracy, accused No. 1 cleared four consignme....
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....a matter for consideration of the trial Court dealing with CC No. 165/2010. Hence, there is no ground to quash the proceedings. 8. In the light of the rival contentions urged by the parties, the only point that arises for consideration is whether prosecution of the petitioner is permissible, in view of his exoneration in an adjudication proceedings on the same set of facts and circumstances? 9. I have already detailed the facts in extenso. A perusal of the private complaint indicates that the petitioner herein is sought to be prosecuted for the offences punishable under Sections 135(1)(a) and 136(1) of the Act on the charge that the petitioner entered into conspiracy with Accused No. 2 and in furtherance thereof, cleared parcels....
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....) has held as under : "43. We find substance in the submission of Mr. Sharan. There may appear to be some conflict between the views in the case of Standard Chartered Bank (supra) and L.R. Melwani (supra) holding that adjudication proceeding and criminal proceeding are two independent proceedings and both can go on simultaneously and finding in the adjudication proceedings (supra) and K.C. Builders (supra) wherein this Court had taken a view that when there is categorical finding in the adjudication proceeding exonerating the person which is binding and conclusive, the prosecution cannot be allowed to stand. Judgments of this Court are not to be read as statute and when viewed from that angle there does not seem any conflict between ....