https://www.taxtmi.com/caselaws?id=344973 Disciplinary proceedings under the CCS (CCA) Rules may continue despite acquittal under the Customs Act because criminal or customs adjudication applies a different standard of proof from the preponderance-of-probabilities standard governing departmental misconduct. Non-supply of an original Bill of Entry does not invalidate an enquiry unless the charged officer establishes actual prejudice to the defence. Technical evidentiary rules do not strictly apply, provided the finding rests on material. Computer records and surrounding circumstances may support a finding that an examination report originated from the officer's system. Tribunal interference with a disciplinary penalty is unwarranted where findings are materially supported and no natural-justice prejudice is proved. en-us Wed, 28 Jun 2017 00:00:00 +0530 Tue, 21 Nov 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344973 Disciplinary proceedings under the CCS (CCA) Rules may continue despite acquittal under the Customs Act because criminal or customs adjudication applies a different standard of proof from the preponderance-of-probabilities standard governing departmental misconduct. Non-supply of an original Bill of Entry does not invalidate an enquiry unless the charged officer establishes actual prejudice to the defence. Technical evidentiary rules do not strictly apply, provided the finding rests on material. Computer records and surrounding circumstances may support a finding that an examination report originated from the officer's system. Tribunal interference with a disciplinary penalty is unwarranted where findings are materially supported and no natural-justice prejudice is proved. Case-Laws Customs Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344973