M/S. Model Steelsp Ltd.,2 Others vs The Asst. Commissioner, Customs ...
2022 Latest Caselaw 936 AP

              THE HON'BLE SRI JUSTICE C. PRAVEEN KUMAR

                       Criminal Petition No. 13684 of 2011

ORDER:

Heard Sri. Ravi Kondaveeti, learned Counsel for the Petitioners

and Ms. Santhi Chandra, Junior Standing Counsel for CBIC,

representing Sri. Suresh Kumar Routhu, learned Senior Standing

Counsel for CBIC.

1) This Criminal Petition, under Section 482 of Code of Criminal

Procedure, 1973, came to be filed seeking to quash the proceedings,

in C.C. No. 110 of 2008 on the file of Special Judge for Economic

Offences, City Criminal Courts, at Hyderabad, pending disposal of

the Appeal Nos. E/579 & 580/2007.

2) At the time, when the matter is taken up for hearing, learned

Counsel for the Petitioners would submit that the assessment order

itself has been set-aside and the matter is remanded back to the

primary authority for fresh consideration. He would further submit

that, in view of the judgment of the Hon'ble Supreme Court in

Commissioner of Income Tax, Mumbai V. Bhupen Champak Lal

Dalal and another1, nothing survives for adjudication in the

present Criminal Petition and the same may be closed as

infructuous.

(2001) 3 SCC 459

3) In view of the judgment of the Hon'ble Supreme Court in

Commissioner of Income Tax, Mumbai [cited supra] and having

regard to the fact that the assessment order is set-aside by the

Appellate Authority, nothing survives for adjudication in the present

Criminal Petition. Accordingly, the Criminal Petition is dismissed as

infructuous. No order as to costs.

4) Consequently, miscellaneous petitions pending, if any, shall

stand closed.

______________________________ JUSTICE C.PRAVEEN KUMAR

Date: 21.02.2022 SM.

THE HON'BLE SRI JUSTICE C. PRAVEEN KUMAR

Criminal Petition No. 13684 of 2011

Date: 21.02.2022

SM.