https://www.taxtmi.com/caselaws?id=191753 Criminal prosecution under the Customs Act cannot be sustained where the competent customs authority has, on the same facts and evidence, already exonerated the person of smuggling. The adjudicating authority had found no material to show that the petitioner was a smuggler or carrier, and had set aside the penalty and confiscation. Because the criminal complaint rested on that same factual foundation, continuing the prosecution would proceed on a charge already negatived in departmental adjudication. The complaint was therefore liable to be quashed. en-us Tue, 01 Sep 1992 00:00:00 +0530 Mon, 17 Apr 2017 18:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191753 Criminal prosecution under the Customs Act cannot be sustained where the competent customs authority has, on the same facts and evidence, already exonerated the person of smuggling. The adjudicating authority had found no material to show that the petitioner was a smuggler or carrier, and had set aside the penalty and confiscation. Because the criminal complaint rested on that same factual foundation, continuing the prosecution would proceed on a charge already negatived in departmental adjudication. The complaint was therefore liable to be quashed. Case-Laws Customs Tue, 01 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191753