https://www.taxtmi.com/caselaws?id=294340 Exoneration on merits in customs adjudication on the same facts can justify quashing of parallel criminal proceedings where the departmental case is found unsustainable and no independent incriminating material connects the accused to the alleged export fraud. A confession of a co-accused is not substantive evidence by itself and can only support other evidence already making out a prima facie case; absent such support, it cannot sustain prosecution. Relief under inherent powers is not barred merely because the accused was abroad or had not appeared, where no proclamation was shown and the prosecution case was otherwise unproved. en-us Wed, 13 Mar 2019 00:00:00 +0530 Wed, 07 Apr 2021 09:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294340 Exoneration on merits in customs adjudication on the same facts can justify quashing of parallel criminal proceedings where the departmental case is found unsustainable and no independent incriminating material connects the accused to the alleged export fraud. A confession of a co-accused is not substantive evidence by itself and can only support other evidence already making out a prima facie case; absent such support, it cannot sustain prosecution. Relief under inherent powers is not barred merely because the accused was abroad or had not appeared, where no proclamation was shown and the prosecution case was otherwise unproved. Case-Laws Customs Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294340