https://www.taxtmi.com/caselaws?id=183846 Departmental adjudication and criminal prosecution are distinct, and one does not automatically bar the other. However, where the departmental appellate authority returns a finding in favour of the accused on the same core allegations that found the criminal case, the evidentiary basis of the prosecution is removed. In that situation, continuation of the criminal proceedings would serve no useful purpose and may amount to an abuse of process. On the stated facts, the finding that there was no evidence connecting the petitioner with the recovered gold or currency supported quashing of the criminal case. en-us Tue, 31 May 2005 00:00:00 +0530 Thu, 23 Jun 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183846 Departmental adjudication and criminal prosecution are distinct, and one does not automatically bar the other. However, where the departmental appellate authority returns a finding in favour of the accused on the same core allegations that found the criminal case, the evidentiary basis of the prosecution is removed. In that situation, continuation of the criminal proceedings would serve no useful purpose and may amount to an abuse of process. On the stated facts, the finding that there was no evidence connecting the petitioner with the recovered gold or currency supported quashing of the criminal case. Case-Laws Customs Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183846