https://www.taxtmi.com/caselaws?id=1217 Departmental penalty under the Customs Act was discussed in the context of a prior criminal discharge on the same statements and documentary material. The article notes that the Tribunal treated the criminal court's finding that there was no prima facie case on that evidence as decisive against sustaining the customs penalty. While recognising the general distinction between criminal prosecution and departmental adjudication, it states that a penalty cannot stand where it is founded on the very same material already found insufficient in criminal proceedings relating to the same allegations. The impugned penalty order was therefore set aside and the assessee succeeded. en-us Thu, 09 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1217 Departmental penalty under the Customs Act was discussed in the context of a prior criminal discharge on the same statements and documentary material. The article notes that the Tribunal treated the criminal court's finding that there was no prima facie case on that evidence as decisive against sustaining the customs penalty. While recognising the general distinction between criminal prosecution and departmental adjudication, it states that a penalty cannot stand where it is founded on the very same material already found insufficient in criminal proceedings relating to the same allegations. The impugned penalty order was therefore set aside and the assessee succeeded. Case-Laws Customs Thu, 09 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1217