Customs adjudication does not bar criminal prosecution where double jeopardy is not made out

Customs adjudication and criminal prosecution are distinct, and an exoneration in customs proceedings does not by itself bar a criminal complaint on double jeopardy grounds. The text states that proceedings under the Customs Act are adjudicatory rather than prosecutorial, so relief in the customs appeal did not make the criminal case unsustainable. It also notes that issues concerning sanction validity and the statutory presumption were left for examination by the Magistrate at the proper stage. On that basis, the complaint was not liable to be quashed merely because the customs appellate order had granted relief.

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Issues: Whether an order of exoneration in customs adjudication proceedings bars the criminal prosecution and justifies quashing of the complaint on the ground of double jeopardy.

Analysis: Proceedings under the Customs Act are adjudicatory in nature and do not amount to prosecution. The mere fact that the accused were allowed relief in the customs appeal did not render the criminal complaint unsustainable. Questions regarding the validity of sanction and the applicability of the statutory presumption were left to be examined by the Magistrate at the appropriate stage.

Conclusion: The prosecution was not liable to be quashed on the basis of the customs appellate order, and the plea founded on double jeopardy failed.

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