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    <title>1995 (3) TMI 255 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction was held unavailable to bypass an already invoked statutory appeal on the same grounds, particularly where the petitioners also raised bias, prior detention proceedings and criminal acquittal. The Court treated customs adjudication and confiscation/penalty proceedings as distinct from criminal prosecution, so acquittal did not extinguish departmental liability. It further rejected the bias objection for want of any personal bias or disqualifying interest, and because the point had been raised earlier, attracting constructive res judicata and equitable estoppel. The Tribunal&#039;s conditional pre-deposit order was found free from patent error or perversity and was maintained, subject only to an extension of time for compliance.</description>
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    <pubDate>Fri, 17 Mar 1995 00:00:00 +0530</pubDate>
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      <title>1995 (3) TMI 255 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=84267</link>
      <description>Writ jurisdiction was held unavailable to bypass an already invoked statutory appeal on the same grounds, particularly where the petitioners also raised bias, prior detention proceedings and criminal acquittal. The Court treated customs adjudication and confiscation/penalty proceedings as distinct from criminal prosecution, so acquittal did not extinguish departmental liability. It further rejected the bias objection for want of any personal bias or disqualifying interest, and because the point had been raised earlier, attracting constructive res judicata and equitable estoppel. The Tribunal&#039;s conditional pre-deposit order was found free from patent error or perversity and was maintained, subject only to an extension of time for compliance.</description>
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      <pubDate>Fri, 17 Mar 1995 00:00:00 +0530</pubDate>
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