2026 (10) TMI 565

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....egation against the petitioner is that he had attempted to smuggle 1048.5 grams of gold, valued at Rs. 27,97,398/- (Rupees Twenty Seven Lakhs Ninety Seven Thousand Three Hundred and Ninety Eight Only) and thus, the aforestated offences; The complaint was filed 02.11.2020. 3. The petitioner had sought for direction to the respondent to withdraw the complaint based on the Circular dated 23.10.2015 and the subsequent Circular dated 16.08.2022 issued by the Ministry of Finance. In the aforesaid Circulars, threshold limits linked to the value of the goods was fixed for prosecution of offenders and for withdrawal of prosecution. Clause 4.2 of the said Circular dated 23.10.2015 states that prosecution may be considered in the following criteria....

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.... petitioner on the ground that the Magistrate cannot direct the respondent to withdraw the case, since Circular No.12 of 2022 had stated that withdrawal of complaint would be applicable only if the sanction order has not been issued. 6. Learned counsel for the petitioner would submit that the circular dated 16.08.2022 does not place any such restrictions and it is within the discretion of the Court to direct withdrawal of a complaint which is already filed and pending before the Court. 7. The learned Special Public Prosecutor would fairly concede that there is no such restriction in any of the Circulars including the Circular dated 16.08.2022 and the discretion is vested with the Court to direct withdrawal of the complaint. The learne....