ASST. COMMISSIONER OF CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS C.R. BUILDINGS Vs. SRI H. BHASKAR (FORMER INSPECTOR OF CUSTOMS)

JUDGEMENT

(1.) THE trial court has discharged petitioner (accused No. 2) on the ground that in the mailer of collection of penalty, Tribunal has held that petitioner (accused No. 2) is not liable to pay duty and penalty. The learned trial Judge following the judgment reported in G.L. Didwania and Another Vs. Income Tax Officer and Another, (1997) 224 ITR 687 SC has held that in view of order passed in Appeal Nos. C/12/2000 and C/13, 18 and 20/01 dated 07.10.2005, there is no material to frame charge against petitioner. The trial court has discharged petitioner by invoking section 245(2) Cr.P.C. Under section 245(2) Cr.P.C., the learned Magistrate can discharge accused at any previous stage of the case if, for reasons to be recorded by such Magistrate, he considers the charge to be groundless.

(2.) IN relation to duty and penalty levied on accused No. 1, he was before this court in CSTA No. 27/2007 dated 09.06.2011, wherein this court has held: -

(3.) THE learned counsel for petitioner submits that accused No. 1 has been discharged by learned Magistrate. The order of discharge was challenged by complainant before this court and this court has dismissed the same as barred by time.