https://www.taxtmi.com/article/detailed?id=10223 The Customs Act allows concurrent administrative adjudication and criminal prosecution for specified customs offences, with criminal sanctions for knowing mis declaration, fraudulent evasion, dealing in confiscatable goods, fraudulent drawback claims, and use of fraudulently obtained instruments. Procedural fairness in adjudication mandates service of show cause notices, disclosure of documents relied upon, and opportunity for cross examination. Absent a statutory prohibition or clear demonstration of prejudice, parallel adjudication and criminal proceedings may proceed simultaneously; suspension of adjudication requires special and adequate reasons. en-us Mon, 31 Jan 2022 21:07:02 +0530 Mon, 31 Jan 2022 21:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10223 The Customs Act allows concurrent administrative adjudication and criminal prosecution for specified customs offences, with criminal sanctions for knowing mis declaration, fraudulent evasion, dealing in confiscatable goods, fraudulent drawback claims, and use of fraudulently obtained instruments. Procedural fairness in adjudication mandates service of show cause notices, disclosure of documents relied upon, and opportunity for cross examination. Absent a statutory prohibition or clear demonstration of prejudice, parallel adjudication and criminal proceedings may proceed simultaneously; suspension of adjudication requires special and adequate reasons. Articles Customs - Import - Export - SEZ Mon, 31 Jan 2022 21:07:02 +0530 https://www.taxtmi.com/article/detailed?id=10223