https://www.taxtmi.com/caselaws?id=212677 The court quashed the criminal proceedings under Sections 132 and 135(1)(a) of the Customs Act against the petitioner. The decision was based on the exoneration by the Joint Secretary, who found a lack of knowledge about the concealed substances, negating any culpable mental state required for the alleged offenses. The court held that exoneration in adjudication proceedings should prevent continuation of criminal proceedings on the same facts, citing legal precedents. Consequently, the criminal complaint against the petitioner was dismissed, bringing an end to the legal dispute. en-us Fri, 22 Jul 2011 00:00:00 +0530 Fri, 20 Apr 2012 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212677 The court quashed the criminal proceedings under Sections 132 and 135(1)(a) of the Customs Act against the petitioner. The decision was based on the exoneration by the Joint Secretary, who found a lack of knowledge about the concealed substances, negating any culpable mental state required for the alleged offenses. The court held that exoneration in adjudication proceedings should prevent continuation of criminal proceedings on the same facts, citing legal precedents. Consequently, the criminal complaint against the petitioner was dismissed, bringing an end to the legal dispute. Case-Laws Customs Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212677