2014 (11) TMI 448

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..... captioned Criminal Miscellaneous cases arise out of the same transaction. They are filed seeking quashment of the complaints and all further proceedings based thereon, respectively in C.C.No.41/2003 and C.C.No.600/2007 on the files of the Additional Chief Judicial Magistrate (Economic Offences) Court, Ernakulam. The prayer of the petitioner for quashment of the entire proceedings in the aforementi .....

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..... nd continuation of prosecution is founded on the aforementioned orders passed by the Commissioner of Customs (Appeals), as referred as Annexure-3, in both the cases. The learned counsel appearing for the respondent submitted that subsequently, Annexure-A3 orders of the Commissioner of Customs (Appeals) were taken further before the Customs, Excise and Service Tax Appellate Tribunal and as per orde .....

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..... allen to ground as the orders passed by the Commissioner of Customs (appeals) viz., Annexure-A3 orders are no more in existence. That apart, in the de novo proceedings fresh orders have been passed, whereby the petitioners were imposed with penalty. In the circumstances, the captioned Criminal Miscellaneous cases are liable to fail and accordingly, they are dismissed. The learned counsel appearing .....

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