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Issues: Discharge order challenged by petitioner in illegal export of foreign currency case under Customs Act, 1962.
Analysis: 1. The petitioner filed a complaint under Section 135(1)(a) of the Customs Act, 1962 against the respondent for illegal export of foreign currency worth &8377; 41,22,050/-, leading to the respondent's summons based on pre-summoning evidence. Subsequently, pre-charge evidence was adduced, and the accused was discharged by the learned ACMM. The discharge was primarily on the grounds that the sanction for prosecution was granted in a mechanical manner without specifying the material considered or how the sanctioning authority acquired knowledge of the case's actual facts. 2. The judgment highlighted a previous case where the learned ACMM's order was found to be illegal, leading to the setting aside of the discharge order. The Court referenced the case of Directorate of Revenue Intelligence v. Mohd. Anwar, which was deemed relevant to the current revision petition. The order discharging the accused was overturned based on the reasoning provided in the previous judgment, emphasizing the need for proper consideration and justification in granting prosecution sanctions. 3. In response to the challenge against the discharge order, the High Court directed the parties to appear before the ACMM concerned on a specified date to proceed with the trial. This decision signifies the Court's commitment to ensuring a fair trial and addressing any procedural irregularities that may have led to the discharge of the accused. The directive aims to uphold the principles of justice and due process in the legal proceedings related to the illegal export of foreign currency under the Customs Act, 1962.
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