R. YELLAIAH Vs. DEPUTY COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned counsel for respondent.

(2.) Petitioner was working as a Superintendent of Customs in Postal Appraising Department, Bengaluru. It is alleged that on 27.12.2005, four parcels were forwarded to Frazer Town Post office for delivery to M/s. Acuta Spectra. The contents were declared as computer parts. The Officials of the Directorate of Revenue Intelligence cleared the parcels as non-taxable articles in gross violation of the procedure for assessment and collections of custom duty and thereby caused loss of custom duty and wrongful gain to the accused. On these charges, private complaint came to be filed against the petitioner seeking his prosecution for the offences punishable under sections 135[1][a] and 136[1] of the Customs Act, 1962 ['Act', for short].

(3.) The learned Magistrate took cognizance of the said offences and issued summons to the petitioner. The petitioner moved an application under section 245 of Cr.PC seeking discharge. The said application was allowed by the learned Magistrate. The respondent challenged the said order before the Additional District & Sessions Judge at Bengaluru and by order dated 18.02.2013 in Criminal Revision Petition No.372/2012, the learned Sessions Judge allowed the criminal revision petition and set aside the order dated 4.5.2012 passed in CC No.165/2010 and consequently dismissed the application filed by the petitioner and remitted the matter to the learned Magistrate with a direction to proceed with the case against Accused No.1. The petitioner has called in question the initiation of the proceedings against him as well as the order passed by the learned Sessions Judge dated 18.02.2013 in Criminal Revision Petition No.373/2012.