If assessee exonerated, on merits, criminal prosecution on same issue cannot be allowed to continue

HIGH COURT OF DELHI Dinesh Aggarwal Versus DRI V.K. SHALI, J. W.P. (CRIMINAL) NO. 985 OF 2004 CRIMINAL M.A. NOS. 6405 & 6406 OF 2004 Date of Pronouncement – 02.07.2012 JUDGMENT 1. This is a writ petition under Article 226/227 of the Constitution of India read with Section 482 Cr.P.C. seeking quashing of the Criminal Complaint No.25/1/03 titled V.P. Sharma, Intelligence Officer, DRI v. Siddhartha Polymers Ltd. (now known as Siddharth Asia Ltd.) & Ors., under Sections 132 and 135 (1) (a) of the Customs Act, 1962. 2. Briefly stated, the facts of the case are that p...