https://www.taxtmi.com/caselaws?id=190568 The court quashed the criminal proceeding against the petitioner, citing the final and binding nature of the CEGAT order that had previously set aside the penalty imposed by the Collector of Customs. The court agreed with the petitioner's argument that exoneration in departmental proceedings should preclude criminal prosecution on the same charges, relying on precedents supporting this principle. As a result, the criminal complaint pending before the Chief Judicial Magistrate, Alipore, was quashed. en-us Wed, 29 Oct 2003 00:00:00 +0530 Sat, 18 Feb 2017 18:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190568 The court quashed the criminal proceeding against the petitioner, citing the final and binding nature of the CEGAT order that had previously set aside the penalty imposed by the Collector of Customs. The court agreed with the petitioner's argument that exoneration in departmental proceedings should preclude criminal prosecution on the same charges, relying on precedents supporting this principle. As a result, the criminal complaint pending before the Chief Judicial Magistrate, Alipore, was quashed. Case-Laws Customs Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190568