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2018 (6) TMI 1498

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..... ot be continued - Held that:- The fact remains that criminal prosecution of the petitioner is based on some departmental proceedings which were formed to be basis for taking out Customs Appeal before the Division Bench of this Court which already stood withdrawn upon the request of the Revenue as is apparent from the order dated 10-4-2017 - Once the basis for such prosecution being departmental pr .....

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..... 17, as a consequence there are no departmental proceedings under the Customs Act against the petitioner as on date. 3. There are parallel criminal proceedings initiated against the petitioner seeking his prosecution based on the departmental proceedings initiated against him. 4. Said proceedings, in spite of the fact that Customs Appeal No. 6 of 2011 preferred by the Revenue was withdr .....

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..... ll criminal prosecution can be continued for the reason that Customs Appeal that was preferred before the Division Bench of this Court was involving a substantial question of law. Said appeal was withdrawn by the Revenue only because there was a policy of the Union of India not to proceed ahead with such appeals. He submits that independent of the departmental proceedings, prosecution can be justi .....

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..... ted supra]. 10. Apart from above, I hardly notice any substance in the submissions made by the counsel for the respondent Revenue that in spite of the departmental proceedings having come to an end finally against the petitioner, still criminal prosecution against him under the Customs Act will continue. 11. In the wake of above, prosecution initiated against the petitioner in Criminal .....

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