https://www.taxtmi.com/caselaws?id=254710 The Supreme Court held that acquittal in criminal proceedings does not automatically nullify penalties imposed in adjudicating proceedings under the Customs Act. The court emphasized the independence of departmental proceedings and criminal prosecutions, noting that different standards of proof apply. The Tribunal's decision to uphold penalties despite the criminal acquittal was deemed appropriate as the adjudicating authority had established the appellant's involvement in illicit activities. The appeal was dismissed, affirming the Tribunal's authority to impose penalties independent of criminal acquittals. en-us Thu, 11 Dec 2014 00:00:00 +0530 Tue, 23 Jun 2015 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254710 The Supreme Court held that acquittal in criminal proceedings does not automatically nullify penalties imposed in adjudicating proceedings under the Customs Act. The court emphasized the independence of departmental proceedings and criminal prosecutions, noting that different standards of proof apply. The Tribunal's decision to uphold penalties despite the criminal acquittal was deemed appropriate as the adjudicating authority had established the appellant's involvement in illicit activities. The appeal was dismissed, affirming the Tribunal's authority to impose penalties independent of criminal acquittals. Case-Laws Customs Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254710