https://www.taxtmi.com/caselaws?id=78944 Departmental adjudication and criminal prosecution under the Customs Act can proceed independently, and findings in adjudication do not operate as res judicata in criminal proceedings. However, where the same facts are finally decided on merits in adjudication and the assessee is exonerated, prosecution cannot continue unless the department produces independent evidence not considered in the adjudication. In the absence of such material, continuation of the criminal complaint is futile and an abuse of process, and the complaint and related proceedings were quashed. en-us Thu, 24 Jan 2008 00:00:00 +0530 Mon, 27 Dec 2010 15:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78944 Departmental adjudication and criminal prosecution under the Customs Act can proceed independently, and findings in adjudication do not operate as res judicata in criminal proceedings. However, where the same facts are finally decided on merits in adjudication and the assessee is exonerated, prosecution cannot continue unless the department produces independent evidence not considered in the adjudication. In the absence of such material, continuation of the criminal complaint is futile and an abuse of process, and the complaint and related proceedings were quashed. Case-Laws Customs Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78944