Acquittal does not bar customs departmental action where an earlier admission before authorities retains evidentiary value despite later retraction.

Acquittal in a criminal prosecution under the Customs Act does not, by itself, bar departmental proceedings or penalty action, because criminal prosecution and departmental action operate in different fields. An admission made before the statutory authorities remains relevant and material in departmental proceedings, and a later retraction does not erase its evidentiary value. The document states that departmental action under Section 112(b) could proceed despite acquittal, and the respondent continued to be bound by the earlier admission before the authorities.

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Issues: Whether acquittal in a criminal case barred departmental action under the Customs Act, and whether an admission made before the statutory authorities continued to bind the respondent despite retraction.

Analysis: The criminal prosecution under Section 135 and the departmental proceedings were held to operate in different fields. Mere acquittal by the criminal court did not preclude action under Section 112(b) of the Customs Act. The respondent's admission before the statutory authorities remained material in the departmental proceedings, and a later retraction did not efface its evidentiary effect.

Conclusion: The acquittal in the criminal case did not prevent departmental proceedings or penalty action under the Customs Act, and the respondent remained bound by the admission made before the statutory authorities.

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