https://www.taxtmi.com/caselaws?id=167300 A criminal acquittal based on benefit of doubt does not automatically nullify customs adjudication penalty where the departmental proceedings rest on broader and distinct evidentiary material. The Tribunal held that the customs authority could rely on statements of employees and surrounding circumstances not fully considered in the criminal trial. Because the two proceedings were not founded on identical evidence, the acquittal was not an honourable exoneration on the same record and did not preclude customs action. On that basis, no referable question of law arose under Section 130(1) of the Customs Act, 1962. en-us Sat, 07 Jul 1984 00:00:00 +0530 Mon, 15 Dec 2014 15:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167300 A criminal acquittal based on benefit of doubt does not automatically nullify customs adjudication penalty where the departmental proceedings rest on broader and distinct evidentiary material. The Tribunal held that the customs authority could rely on statements of employees and surrounding circumstances not fully considered in the criminal trial. Because the two proceedings were not founded on identical evidence, the acquittal was not an honourable exoneration on the same record and did not preclude customs action. On that basis, no referable question of law arose under Section 130(1) of the Customs Act, 1962. Case-Laws Customs Sat, 07 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167300