2023 (11) TMI 1065

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....ection 482 of the Code of Criminal Procedure, 1973, the petitioner seeks the following reliefs:- "A. Pass an Order allowing the present Petition and quash and set aside the Impugned Complaint being Ct. Cases No.  2012/2022 dated 06.10.2022 titled as "Directorate of Revenue Intelligence V/s Salt Experience and Management Private Limited and Ors" pending before the Ld. Additional Chief Metropolitan Magistrate - 01, Patiala House Court, New Delhi and proceedings thereunder; B. Pass an Order quashing and setting aside the Impugned Order dated 01.07.2023 passed by the Court of Ld. Additional Chief Metropolitan Magistrate - 01, Patiala House Court, New Delhi in the Impugned Complaint being Ct. Cases No.  2012/2022 dated 06.10.2022 ....

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.... order passed in the impugned complaint for the alleged commission of the offences punishable under Sections 135(1)(a), 135(1)(b) and 135(1)(c) read with 135(1)(i)(A) of the Customs Act, 1962, has been passed in a mechanical manner, without observing any reasons thereof, and without appreciating the fact that DRI concealed the judgement dated 28.03.2022 passed by the learned Customs, Excise and Service Tax Appellate Tribunal (CESTAT) whereby the petitioner was exonerated on the same set of facts which form part of the present complaint, which is a verbatim reproduction of the Show Cause Notice dated 17.07.2019. 11. Learned senior counsel for the petitioner further relies upon the findings rendered by the Hon'ble Supreme Court in the Radhey....