https://www.taxtmi.com/caselaws?id=189524 A criminal complaint based on the same factual foundation as prior customs adjudication and FERA proceedings was found unsustainable where the petitioner had been exonerated in those proceedings and the Department had not challenged the exonerating orders. The Court noted that exoneration in adjudication does not automatically bar prosecution, but where the departmental findings have attained finality and no contrary challenge has been made, a criminal prosecution on the same facts cannot be sustained. The complaint was therefore liable to be quashed. en-us Fri, 05 Mar 2004 00:00:00 +0530 Wed, 11 Jan 2017 17:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189524 A criminal complaint based on the same factual foundation as prior customs adjudication and FERA proceedings was found unsustainable where the petitioner had been exonerated in those proceedings and the Department had not challenged the exonerating orders. The Court noted that exoneration in adjudication does not automatically bar prosecution, but where the departmental findings have attained finality and no contrary challenge has been made, a criminal prosecution on the same facts cannot be sustained. The complaint was therefore liable to be quashed. Case-Laws Customs Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189524