https://www.taxtmi.com/caselaws?id=72769 A criminal acquittal does not bar a quasi-judicial fiscal authority from independently imposing customs and gold-control penalties on the same seizure and statements. Recovery of foreign-marked gold, the appellants' admissions, the supporting account slip, and the absence of credible evidence of planting established conscious possession and control of contraband gold, making them liable under the Customs Act, the Defence of India Rules, 1962, and the Gold (Control) Act, 1968. The separate finding of no abetment under the Customs Act did not defeat liability under the independent gold-control provisions. The penalty quantum was found justified and was not interfered with; the confiscation and penalties were sustained. en-us Thu, 13 Nov 1986 00:00:00 +0530 Tue, 24 May 2011 18:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72769 A criminal acquittal does not bar a quasi-judicial fiscal authority from independently imposing customs and gold-control penalties on the same seizure and statements. Recovery of foreign-marked gold, the appellants' admissions, the supporting account slip, and the absence of credible evidence of planting established conscious possession and control of contraband gold, making them liable under the Customs Act, the Defence of India Rules, 1962, and the Gold (Control) Act, 1968. The separate finding of no abetment under the Customs Act did not defeat liability under the independent gold-control provisions. The penalty quantum was found justified and was not interfered with; the confiscation and penalties were sustained. Case-Laws Customs Thu, 13 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72769