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TMI Blog2002 (7) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ther Research Institute, it found that the same were not "finished leather" according to the standards fixed by them. Therefore, the containers containing leathers were seized. W.P.No. 18356/97 was filed by the manufacturers and the goods were taken delivery of on deposit of 5% of the value of the goods. Thereafter, the Collector, Customs levied the penalty and fine which was equivalent to the value of the goods. The Commissioner of Customs also came to the conclusion based upon the opinion of the Central Leather Research Institute that the goods were not finished leather. Against that, the manufacturers filed an appeal to Custom, Excise and Gold (Control) Appellate Tribunal (CEGAT). CEGAT accepted the plea of the accused and set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation imposed by the Commissioner of Customs. Hence, this finding that the goods were not unfinished has to be accepted by the Trial Court and it is binding upon the Criminal Court. Therefore, there is no need for the petitioners herein to face the prosecution even after the decision rendered by the Tribunal. Therefore, the petitioners have a right to approach this Court under 482 Cr.P.C. 6.The learned Senior Counsel also pointed out that the charges that are framed against the petitioners are under Section 420 read 511, 468, 471 I.P.C. and 132, 114 of the Customs Act. The learned Senior Counsel submits that I.P.C. offences are only consequential of offences under Customs Act. Once the offences under Customs Act goes the prosecution unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in Amar Chand Agarwala v. Shanti Bose and Another (1973 Crl.L.J. 577) wherein it has been held as follows : "Where the accused moved the High Court at the time when the trial was almost committing to a close and what remained to be done was the examination of two prosecution and one Court witnesses and the High Court quashed the charge and the entire proceedings on the grounds that the complainant suppressed material facts and that the evidence on record did not establish the alleged offence, the order was liable to be set aside. The proper course at that stage to be adopted by the High Court was to allow the proceedings to go on and to come to its logical conclusion, one way or the other, and decline to interfere with those proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 482 Cr.P.C. is not permissible. Section 482 Cr.P.C. will apply only when there is no specific provision. For this reason, the petitions filed herein are liable to be dismissed and they have no merits. 10This Court,. at this stage, does not want to go into the merits of this case. Any opinion expressed by this Court may cause prejudice to either of the parties before Criminal Court. As held by the Supreme Court in the decision 1973 Crl.L.J. 577 when the proceedings before the Criminal Court have also reached final stage, it is not proper for this Court to interfere under Section 482 Cr.P.C. and quash the complaints. Therefore, the Crl.O.P.Nos. 23137 to 23139 of 2000 are dismissed. Consequently, all the connected pending Crl.M.Ps. are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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