https://www.taxtmi.com/caselaws?id=190568 Where departmental adjudication on the same allegations ends in final exoneration, continuation of a criminal prosecution on the identical material is not justified. The petitioner had faced departmental action under the Customs Act on the same facts, and the penalty was set aside by the appellate tribunal with that order attaining finality. Because the criminal complaint was founded on the selfsame allegations, the court held that the criminal proceeding was liable to be 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 Where departmental adjudication on the same allegations ends in final exoneration, continuation of a criminal prosecution on the identical material is not justified. The petitioner had faced departmental action under the Customs Act on the same facts, and the penalty was set aside by the appellate tribunal with that order attaining finality. Because the criminal complaint was founded on the selfsame allegations, the court held that the criminal proceeding was liable to be quashed. Case-Laws Customs Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190568