Final exoneration in departmental proceedings can bar criminal prosecution on the same customs allegations.

Where departmental adjudication on the same allegations ends in final exoneration, continuation of a criminal prosecution on the identical material is not justified. The petitioner had faced departmental action under the Customs Act on the same facts, and the penalty was set aside by the appellate tribunal with that order attaining finality. Because the criminal complaint was founded on the selfsame allegations, the court held that the criminal proceeding was liable to be quashed.

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Issues: Whether the criminal prosecution under the Customs Act was liable to be quashed in view of the petitioner's exoneration in the departmental proceedings arising out of the same allegations.

Analysis: The petitioner had been proceeded against departmentally on the same facts and the penalty imposed under the Customs Act had been set aside by the appellate tribunal, with that order attaining finality. The criminal complaint was founded on the selfsame allegations. In such circumstances, and following the principle that where identical charges fail on the same material in departmental adjudication there is no justification to continue a criminal prosecution on the same foundation, the continuation of the criminal case was not warranted.

Conclusion: The criminal proceeding was liable to be quashed.

Ratio Decidendi: Where a person has been finally exonerated in departmental adjudication on the very same allegations and material, continuation of a criminal prosecution founded on those identical charges is not justified.

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