https://www.taxtmi.com/caselaws?id=3601 The judgment addressed the confiscation of foreign currency and penalties imposed on the petitioners by the adjudicating authority. The petitioners' appeals were dismissed by the Commissioner of Customs (Appeals), but subsequent revision petitions under Section 35 EE of the Central Excise Act, 1944, led to the penalties being set aside. The petitioners argued that absolution from penalties in the adjudication proceedings should impact the criminal prosecution initiated under the Customs Act, 1962. The court discussed the legal principles governing simultaneous adjudication and criminal proceedings, ultimately quashing the criminal complaint against the petitioners due to the absolution from penalties and lack of purpose in continuing the criminal proceedings. en-us Thu, 03 Apr 2008 00:00:00 +0530 Fri, 22 Aug 2008 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3601 The judgment addressed the confiscation of foreign currency and penalties imposed on the petitioners by the adjudicating authority. The petitioners' appeals were dismissed by the Commissioner of Customs (Appeals), but subsequent revision petitions under Section 35 EE of the Central Excise Act, 1944, led to the penalties being set aside. The petitioners argued that absolution from penalties in the adjudication proceedings should impact the criminal prosecution initiated under the Customs Act, 1962. The court discussed the legal principles governing simultaneous adjudication and criminal proceedings, ultimately quashing the criminal complaint against the petitioners due to the absolution from penalties and lack of purpose in continuing the criminal proceedings. Case-Laws Central Excise Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3601