Final confiscation orders remain effective despite criminal acquittal when the release claim has already attained finality.

Final confiscation orders cannot be reopened merely because the connected criminal prosecution ended in acquittal. The confiscation of the gold bars and silver ingots had already been upheld in statutory proceedings, affirmed in revision, and left undisturbed by the Supreme Court, so the orders had attained finality. The criminal acquittal did not decide the validity or effect of those confiscation orders and could not revive a claim for release of the goods. The petitioner therefore had no entitlement to release on the basis of the acquittal.

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Issues: Whether the petitioner was entitled to release of confiscated goods merely because he had been acquitted in the connected criminal proceedings, notwithstanding the finality of the confiscation orders.

Analysis: The confiscation of the gold bars and silver ingots had been upheld in the statutory proceedings, affirmed in revision, and left undisturbed by the Supreme Court, thereby attaining finality. The acquittal in the criminal case did not determine the validity or effect of the confiscation orders. Once the right to retention or release of the confiscated goods had been finally adjudicated, the criminal acquittal could not revive a claim for release of the goods.

Conclusion: The petitioner was not entitled to release of the confiscated goods on the basis of the criminal acquittal, and the claim failed.

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