https://www.taxtmi.com/caselaws?id=175762 Criminal prosecution under the Customs Act remains independent of adjudication proceedings, so a criminal complaint cannot be quashed merely because the penalty order was set aside on appeal. Findings in customs adjudication do not operate as res judicata or issue estoppel in the criminal case. Quashing may be justified only where there is a categorical merits-based exoneration on identical facts, but the tribunal order here did not negate the alleged misdeclaration, conspiracy, or complicity. The prosecution was therefore maintainable despite the adverse outcome in penalty proceedings. en-us Wed, 20 Jan 2010 00:00:00 +0530 Fri, 23 Jun 2017 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175762 Criminal prosecution under the Customs Act remains independent of adjudication proceedings, so a criminal complaint cannot be quashed merely because the penalty order was set aside on appeal. Findings in customs adjudication do not operate as res judicata or issue estoppel in the criminal case. Quashing may be justified only where there is a categorical merits-based exoneration on identical facts, but the tribunal order here did not negate the alleged misdeclaration, conspiracy, or complicity. The prosecution was therefore maintainable despite the adverse outcome in penalty proceedings. Case-Laws Customs Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175762