2025 (4) TMI 1101

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....petition wherein the petitioners have sought for issuance of writ seeking for quashment of the complaint filed under Section 200 of the Code of Criminal Procedure Code, 1973 (for short, 'Cr.P.C) for the offences punishable under Sections 132, 135(1)(a) and 135(1)(b) of the Customs Act, 1962 (for short, 'the Act') and as a consequence has sought for quashment of C.C.No.8 of 2024, on the file of the learned Special Judge for Economic Offences, Nampally, Hyderabad. 3. At the outset, it is reflected that the present writ petition is second round of litigation filed by the petitioners. The petitioners had earlier filed W.P.No.22805 of 2021 seeking for quashment of earlier show cause notice issued under the Act. The said writ petition finally ....

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....rms of Circular of the Customs Department dated 16.08.2022, the prosecution is liable to be dropped; (ii) It was contended that the Additional Director General who has granted sanction for prosecution on 28.11.2020 was not competent authority; (iii) The filing the complaint case in August, 2023 is barred by limitation in terms of Section 468 Cr.P.C/corresponding Section 514 of BNSS; (iv) The offences charged against the petitioners being one which are punishable for a period of two years, therefore, the filing of the complaint case now beyond a period of three years is not maintainable. 6. So far as the first ground in respect of the prosecution liable to be dropped under Circular dated 16.08.2022 is concerned,....

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.... (a) Wilful mis-declaration in value/description; (b) concealment of restricted goods or goods notified under section 11 of the Customs Act, 1962, where market value of the offending goods is Rs. 2,00,00,000/- (Rupees Two Crores) or more; (ii) In cases related to fraudulent evasion or attempt at evasion of duty under the Customs Act, 1962, if the. amount of duty evasion is Rs. 2,00,00,000/- (Rupees Two Crore) or more; 7. The case of the complainant in the complaint is that the petitioners in the guise of importing electronic and computer parts had tried to smuggle into India foreign made cigarettes worth more than Rs. 74.00 lakhs. In the said context, we need to appreciate the fact that vide notification dated 25....

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....nal Director General also is one of the competent authorities who has been permitted to grant sanction except in respect of certain category of cases which stands covered under Clause 4.2.1.2 and 4.2.2. Clause 4.6: Except in respect of cases covered by sub-paras 4.2.1.2 and 4.2.2 above, in all other cases, prosecution may be launched after due sanction by the Commissioner/ Principal Commissioner (Pr.Commr.) or Additional Director General (ADGRI)/Principal Additional Director General of Revenue Intelligence (Pr.ADGRI), as the case may be. Prior approval of the Chief Commissioner/Principal Chief Commissioner (Principal CC) or Director General/Principal Director General of Revenue Intelligence (Pr.DGRI), as the case may, will....

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....ion 135(1)(i) (B) & (C) where the punishment may be extended up to seven years with fine. Keeping that in view, if we read Section 468 Cr.P.C.,/corresponding Section 514 of BNSS, it would reflect that the period of limitation prescribed for an offence is only up till three years and that there is no limitation provided for an offence with a sentence of more than three years and as such the said period of limitation as is prescribed under Section 468(a) Cr.P.C.,/corresponding Section 514 of BNSS would not be applicable in the instant case. 10. The learned counsel for the petitioners relied upon the judgment of a Single Bench of this High Court in Crl.P.Nos.3791 and 4069 of 2024. However, from the said judgment we find that the market valu....