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Issues:
Application under Section 482 seeking quashing of proceedings under Customs Act, 1962. Analysis: 1. The petitioner entered into an agreement to finance the manufacturing of video cassettes by Mr. Shah. Customs Authorities seized documents related to the importation of video cassettes, leading to allegations against the petitioner under Sections 132/135(a)(b)(i) of the Customs Act, 1962. 2. The Collector of Customs imposed a penalty and confiscated the goods, which was challenged by the petitioner in an appeal before the CEGAT. The CEGAT set aside the penalty, extending the benefit of doubt to the petitioner, and the order became final and binding as no reference application was filed against it. 3. Despite the exoneration in the departmental proceedings, a criminal complaint was filed against the petitioner for the same allegations. The petitioner argued that since the CEGAT order was final and binding, no criminal proceeding should be maintained against him on the same grounds. 4. The petitioner relied on various judgments to support his contention that when the departmental proceedings resulted in exoneration, criminal prosecution on the same charges should not be sustained. The court agreed with the petitioner's argument and quashed the criminal proceeding pending before the Chief Judicial Magistrate, Alipore. This detailed analysis of the judgment highlights the sequence of events, the legal arguments presented by the parties, and the court's decision to quash the criminal proceeding based on the finality of the departmental proceedings.
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