https://www.taxtmi.com/caselaws?id=75358 Criminal prosecution arising from a customs complaint may be quashed where the accused has been exonerated on merits in the corresponding adjudication proceedings on the same facts and evidence. The adjudication order in this matter set aside the penalty because the only link to the seized foreign currency was a co-noticee's statement without reliable corroboration, and that finding attained finality. As the complaint and departmental proceedings rested on the same factual foundation, continuation of the criminal case against the petitioner was not justified. The criminal proceedings were therefore quashed qua the petitioner. en-us Wed, 12 Aug 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75358 Criminal prosecution arising from a customs complaint may be quashed where the accused has been exonerated on merits in the corresponding adjudication proceedings on the same facts and evidence. The adjudication order in this matter set aside the penalty because the only link to the seized foreign currency was a co-noticee's statement without reliable corroboration, and that finding attained finality. As the complaint and departmental proceedings rested on the same factual foundation, continuation of the criminal case against the petitioner was not justified. The criminal proceedings were therefore quashed qua the petitioner. Case-Laws Customs Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75358