The short facts of the prosecution case are as follows:-

The respondent herein / Assistant Commissioner of Customs has filed a complaint in E.O.C.C.No.280 of 2008, on the file of the Additional Chief Metropolitan Magistrate (E.O-1), Egmore, Chennai-8 against the revision petitioner herein stating that the first petitioner firm, viz., M/s.Cyclops Groups imported six consignments and cleared the same for home consumption. It is further allegation of the complainant that the accused, in order to avoid Anti Dumping Duty in terms of notification No.147/2003-Cus dated 17.10.2003, mis-declared the consignments of measuring tapes to be of Malaysian origin, whereas the goods are of Chinese origin and originated and exported from China. After completion of investigation, the Directorate of Revenue Intelligence, Zonal Unit, Bangalore issued a show-cause notice dated 28.11.2006 in respect of the above said consignments answerable to the Commissioner of Customs, Seaport-Import, Chennai.

2. While the case was pending, the accused filed the discharge petition in M.P.No.1819 of 2010, to discharge them from the said criminal proceedings. The said petition has been resisted by the respondent