https://www.taxtmi.com/caselaws?id=123916 Acquittal in a connected criminal prosecution on the same facts can justify setting aside departmental penalty and confiscation where the criminal court extends benefit of doubt and rejects the prosecution version; the liability finding against the acquitted appellant was therefore removed. Adjudication against the remaining appellants was not disturbed merely because it arose from the same seizure and evidence, since departmental proceedings are independent of the criminal case and may proceed on a lower standard of proof. Their convictions based on voluntary statements and surrounding circumstances were treated as sufficient to sustain the customs adjudication. en-us Thu, 17 Apr 2008 00:00:00 +0530 Sat, 22 Sep 2012 10:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123916 Acquittal in a connected criminal prosecution on the same facts can justify setting aside departmental penalty and confiscation where the criminal court extends benefit of doubt and rejects the prosecution version; the liability finding against the acquitted appellant was therefore removed. Adjudication against the remaining appellants was not disturbed merely because it arose from the same seizure and evidence, since departmental proceedings are independent of the criminal case and may proceed on a lower standard of proof. Their convictions based on voluntary statements and surrounding circumstances were treated as sufficient to sustain the customs adjudication. Case-Laws Customs Thu, 17 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123916