https://www.taxtmi.com/caselaws?id=756780 The Madras HC dismissed a petition to quash criminal proceedings against an accused involved in gold smuggling. The petitioner argued that exoneration in adjudication proceedings should bar criminal prosecution. The HC held that adjudication under Section 112 and criminal prosecution under Section 135 of the Customs Act are independent proceedings that can run simultaneously. Adjudication is action in personam regarding smuggled property, while criminal prosecution is action in rem for offences affecting the economy. The court noted the adjudicating authority had imposed penalty, and the petitioner bypassed statutory appeal remedies before approaching the HC. en-us Wed, 07 Aug 2024 00:00:00 +0530 Fri, 09 Aug 2024 08:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756780 The Madras HC dismissed a petition to quash criminal proceedings against an accused involved in gold smuggling. The petitioner argued that exoneration in adjudication proceedings should bar criminal prosecution. The HC held that adjudication under Section 112 and criminal prosecution under Section 135 of the Customs Act are independent proceedings that can run simultaneously. Adjudication is action in personam regarding smuggled property, while criminal prosecution is action in rem for offences affecting the economy. The court noted the adjudicating authority had imposed penalty, and the petitioner bypassed statutory appeal remedies before approaching the HC. Case-Laws Customs Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756780