https://www.taxtmi.com/caselaws?id=271605 Criminal prosecution under the Customs Act cannot be sustained where the same facts have already been examined in adjudication and the competent authority has exonerated the person on merits, with the seized foreign currency directed to be released. The Delhi High Court noted that a merits-based departmental finding removed the factual foundation for alleging the same contravention in criminal proceedings, so the complaint and consequential proceedings were quashed. It also reaffirmed that foreign currency is not automatically prohibited goods for absolute confiscation; where no special circumstance justifies such treatment, confiscation may be only subject to redemption or release in accordance with the adjudicatory findings. en-us Mon, 08 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271605 Criminal prosecution under the Customs Act cannot be sustained where the same facts have already been examined in adjudication and the competent authority has exonerated the person on merits, with the seized foreign currency directed to be released. The Delhi High Court noted that a merits-based departmental finding removed the factual foundation for alleging the same contravention in criminal proceedings, so the complaint and consequential proceedings were quashed. It also reaffirmed that foreign currency is not automatically prohibited goods for absolute confiscation; where no special circumstance justifies such treatment, confiscation may be only subject to redemption or release in accordance with the adjudicatory findings. Case-Laws Customs Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271605