https://www.taxtmi.com/caselaws?id=368367 A petition under Section 482 CrPC was held not maintainable where the order dismissing discharge was revisable and no revision was filed, because the availability of a specific revisional remedy ordinarily excludes recourse to inherent powers. The criminal prosecution under the Customs Act was also held not liable to be quashed: although the earlier adjudication had been set aside and remanded, a de novo adjudication later restored confiscation, and adjudication proceedings remain independent of criminal prosecution. Exoneration in adjudication bars prosecution only when it is on merits and the person is found innocent, which was not the position here. en-us Fri, 28 Sep 2018 00:00:00 +0530 Wed, 20 Nov 2019 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368367 A petition under Section 482 CrPC was held not maintainable where the order dismissing discharge was revisable and no revision was filed, because the availability of a specific revisional remedy ordinarily excludes recourse to inherent powers. The criminal prosecution under the Customs Act was also held not liable to be quashed: although the earlier adjudication had been set aside and remanded, a de novo adjudication later restored confiscation, and adjudication proceedings remain independent of criminal prosecution. Exoneration in adjudication bars prosecution only when it is on merits and the person is found innocent, which was not the position here. Case-Laws Customs Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368367