https://www.taxtmi.com/caselaws?id=756780 Criminal prosecution under the Customs Act may proceed independently of parallel adjudication proceedings, even where the adjudication order is under challenge and has been stayed. A stay of departmental adjudication does not by itself bar the complaint, and only a merits-based exoneration on the same facts may affect continuation of prosecution. The Court also treated the earlier warrant-complaint defect as cured because the Magistrate omitted the earlier charge and directed pre-charge evidence. On these grounds, the quash petition was rejected and the prosecution was allowed to continue. 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 Criminal prosecution under the Customs Act may proceed independently of parallel adjudication proceedings, even where the adjudication order is under challenge and has been stayed. A stay of departmental adjudication does not by itself bar the complaint, and only a merits-based exoneration on the same facts may affect continuation of prosecution. The Court also treated the earlier warrant-complaint defect as cured because the Magistrate omitted the earlier charge and directed pre-charge evidence. On these grounds, the quash petition was rejected and the prosecution was allowed to continue. Case-Laws Customs Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756780