offence under both the Customs
Act and the Indian Penal Code
when the matter has already
been settled. Likewise, the
respondent herein has initiated
criminal ... violating the
provisions of actual user
condition as per Import Export
Policy and Customs Notification
No. 279/83 dated 30.9.1983 and
Customs Notification
Saleh Brothers, Zahedan, Iran [in short, the "exporter"] by
importing 2138 MTs of wet dates (khajoor) from the exporter on the
basis ... examination of many other important
witnesses and the documentary evidence produced on record.
11. In the instant case, the important issues are as under
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