2024-VIL-36-SC-CU
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CUSTOMS Supreme Court Cases

Customs Duty - Countervailing Duty, Special Economic Zone, Immunity from Prosecution – appellant was accused by the CBI of entering into a criminal conspiracy with officials of the Kandla Special Economic Zone (KASEZ) to evade payment of Countervailing Duty (CVD) on goods cleared from the KASEZ unit into the Domestic Tariff Area - appellant company was granted immunity from prosecution under the Central Excise Act, 1944, the Customs Act, 1962, and the Indian Penal Code, 1860 by the Settlement Commission. However, the trial court took cognizance of the case and dismissed the appellant's application for discharge - Whether the appellant company was entitled to immunity from prosecution in view of the Settlement Commission's order granting it immunity – HELD - mere registration of an FIR does not constitute the initiation of prosecution and it is only after the filing of a chargesheet that cognizance is taken by the court. In this case, the appellant company had been granted immunity by the Settlement Commission prior to the registration of the FIR, and this immunity barred the prosecution from proceeding against the company – Further, the Commissioner (Appels) had found that the appellant company was not required to pay CVD based on the MRP, but on the invoice value, and the company was entitled to a refund of the amount paid. In light of these findings, the prosecution against the appellant company amounted to an abuse of the process of law, and the proceedings against the company are quashed – the appeal is allowed
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