https://www.taxtmi.com/caselaws?id=368367 The court dismissed the petition seeking to quash criminal proceedings under Sections 132 and 135 of the Customs Act, 1962. Despite the initial setting aside of the adjudicating authority's order, the prosecution was allowed to continue as the order was later confirmed after remand. The court affirmed that simultaneous adjudication and criminal prosecution can occur independently. Additionally, the petition under Section 482 Cr.P.C. was deemed not maintainable due to the availability of a specific remedy by way of revision. Consequently, connected miscellaneous petitions were also closed. 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 The court dismissed the petition seeking to quash criminal proceedings under Sections 132 and 135 of the Customs Act, 1962. Despite the initial setting aside of the adjudicating authority's order, the prosecution was allowed to continue as the order was later confirmed after remand. The court affirmed that simultaneous adjudication and criminal prosecution can occur independently. Additionally, the petition under Section 482 Cr.P.C. was deemed not maintainable due to the availability of a specific remedy by way of revision. Consequently, connected miscellaneous petitions were also closed. Case-Laws Customs Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368367