https://www.taxtmi.com/caselaws?id=83224 Acquittal in NDPS proceedings did not bar customs adjudication where the Customs Act search and seizure requirements were not shown to have been violated. The proceedings were treated as independent, so failure of the NDPS prosecution did not negate customs liability. On the evidence, the seized charas was found to be smuggled goods, and the appellants' unretracted statements, recovery of the contraband, and surrounding circumstances were treated as sufficient to establish contravention of the Customs Act. Confiscation under Section 111 and penalties were therefore sustained, and the appeals were rejected. en-us Wed, 13 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83224 Acquittal in NDPS proceedings did not bar customs adjudication where the Customs Act search and seizure requirements were not shown to have been violated. The proceedings were treated as independent, so failure of the NDPS prosecution did not negate customs liability. On the evidence, the seized charas was found to be smuggled goods, and the appellants' unretracted statements, recovery of the contraband, and surrounding circumstances were treated as sufficient to establish contravention of the Customs Act. Confiscation under Section 111 and penalties were therefore sustained, and the appeals were rejected. Case-Laws Customs Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83224