https://www.taxtmi.com/caselaws?id=191639 Departmental adjudication on customs allegations that finds no misdeclaration or undervaluation on merits can make continuation of a criminal prosecution on the same factual foundation impermissible. Although adjudication and criminal proceedings are distinct and apply different standards of proof, the commentary states that a criminal case should not proceed where the person has already been exonerated on merits in the departmental process and no challenge to that adjudication is shown. In that situation, continuing the criminal complaint is treated as an abuse of process and liable to be quashed. en-us Mon, 02 Jul 2012 00:00:00 +0530 Mon, 10 Apr 2017 18:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191639 Departmental adjudication on customs allegations that finds no misdeclaration or undervaluation on merits can make continuation of a criminal prosecution on the same factual foundation impermissible. Although adjudication and criminal proceedings are distinct and apply different standards of proof, the commentary states that a criminal case should not proceed where the person has already been exonerated on merits in the departmental process and no challenge to that adjudication is shown. In that situation, continuing the criminal complaint is treated as an abuse of process and liable to be quashed. Case-Laws Customs Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191639