https://www.taxtmi.com/article/detailed?id=326 Where departmental adjudication and criminal prosecution arise from the same facts, both may be initiated and proceed independently; departmental findings are not res judicata for criminal trials. However, if adjudication results in a clear merits-based exoneration that the alleged contravention did not occur and the criminal complaint rests on identical charges and facts, prosecution cannot continue. Technical or benefit-of-doubt exonerations or findings on different facts do not bar criminal proceedings. Departments must act reasonably and cannot withhold material in adjudication then pursue criminal charges after an adverse adjudicatory outcome. en-us Tue, 07 Apr 2009 00:00:00 +0530 Tue, 07 Apr 2009 06:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=326 Where departmental adjudication and criminal prosecution arise from the same facts, both may be initiated and proceed independently; departmental findings are not res judicata for criminal trials. However, if adjudication results in a clear merits-based exoneration that the alleged contravention did not occur and the criminal complaint rests on identical charges and facts, prosecution cannot continue. Technical or benefit-of-doubt exonerations or findings on different facts do not bar criminal proceedings. Departments must act reasonably and cannot withhold material in adjudication then pursue criminal charges after an adverse adjudicatory outcome. Articles Customs - Import - Export - SEZ Tue, 07 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=326