Madras HC Quashes Customs Prosecution After DRI Allegations Found False

Jurassic Refiners & Jewels Private Ltd Vs Assistant Commissioner of Customs (Madras High Court) The Madras High Court has allowed the petition filed by Jurassic Refiners & Jewels Private Ltd., a gold jewellery exporter, quashing criminal proceedings initiated against the company under the Customs Act, 1962, and the Indian Penal Code (IPC). The prosecution involved various offences under Sections 132, 135(1)(a) to (d) of the Customs Act (relating to false declaration and duty evasion) read with Section 120B of IPC (criminal conspiracy). The court’s decision was based on the fact t...