TaxTMI 
TaxTMI 
2023 (1) TMI 1360
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....titioners (By Sri B.A. Belliappa, Advocate) For the Respondent (By Sri Jeevan J. Neeralgi, Advocate) ORDER A private complaint was filed by the respondent under Section 200 of Cr.P.C., for the offence under Sections 132, 135(1) (a) and 135(1)(b) of the Customs Act, 1962, alleging that, on a raid conducted by the Customs Officer concerned, it was found that the petitioners-accused herein were ....
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....ore the Customs Authority for claiming exemption or benefit under the provisions of the Customs Act or Notification issued therein which is a Sine-Qua for offence under Section 132 of the Customs Act. Hence, he submits that the cognizance taken in the absence of essential ingredients to constitute the commission of the aforesaid offence is without any substance. 4. On the other hand, learned coun....
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....ong with the complaint, the respondent has not placed any material to substantiate the allegations that the petitioners accused by making use of the fabricated purchase orders availed the benefit under the said notification. More so in the backdrop that the alleged fabricated documents were seized from the office of the accused, which implies that, the said documents were not made use of for claim....