https://www.taxtmi.com/article/detailed?id=1239 A petitioner intercepted with undeclared gold faced confiscation, a redemption option and a personal penalty; the Central Government later permitted redemption on payment, which the petitioner paid and accepted without recording payment as under protest. The court held that customs adjudication had attained finality and that subsequent criminal acquittal, governed by a different standard of proof, did not reopen or negate the completed administrative proceedings or relieve the petitioner of duty, penalty and redemption obligations. en-us Thu, 07 Apr 2011 08:44:53 +0530 Fri, 08 Apr 2011 08:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1239 A petitioner intercepted with undeclared gold faced confiscation, a redemption option and a personal penalty; the Central Government later permitted redemption on payment, which the petitioner paid and accepted without recording payment as under protest. The court held that customs adjudication had attained finality and that subsequent criminal acquittal, governed by a different standard of proof, did not reopen or negate the completed administrative proceedings or relieve the petitioner of duty, penalty and redemption obligations. Articles Customs - Import - Export - SEZ Thu, 07 Apr 2011 08:44:53 +0530 https://www.taxtmi.com/article/detailed?id=1239