https://www.taxtmi.com/caselaws?id=401630 Criminal proceedings under the Customs Act were considered in light of an earlier adjudication quashing the demand on merits, with reliance placed on the principle that prosecution on the same facts may amount to abuse of process where exoneration in adjudication is substantive. The Court noted the objection that the appellate adjudication had not attained finality because an appeal was pending, but found the issue required further consideration. Pending counter affidavit, the summoning order and the order rejecting discharge were kept in abeyance and stayed till the next date. en-us Tue, 10 Nov 2020 00:00:00 +0530 Fri, 11 Dec 2020 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401630 Criminal proceedings under the Customs Act were considered in light of an earlier adjudication quashing the demand on merits, with reliance placed on the principle that prosecution on the same facts may amount to abuse of process where exoneration in adjudication is substantive. The Court noted the objection that the appellate adjudication had not attained finality because an appeal was pending, but found the issue required further consideration. Pending counter affidavit, the summoning order and the order rejecting discharge were kept in abeyance and stayed till the next date. Case-Laws Customs Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401630