https://www.taxtmi.com/caselaws?id=41558 Issue estoppel in criminal law arises only from a prior lawful criminal trial ending in acquittal by a competent court; confiscation proceedings under the Gold (Control) Act, 1968 do not amount to such an acquittal. The High Court therefore held that an order vacating confiscation and penalty in customs proceedings could not bar a subsequent criminal prosecution on estoppel or issue estoppel grounds. The petition to quash the prosecution accordingly failed. en-us Mon, 27 Aug 1984 00:00:00 +0530 Fri, 04 Jun 2010 13:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41558 Issue estoppel in criminal law arises only from a prior lawful criminal trial ending in acquittal by a competent court; confiscation proceedings under the Gold (Control) Act, 1968 do not amount to such an acquittal. The High Court therefore held that an order vacating confiscation and penalty in customs proceedings could not bar a subsequent criminal prosecution on estoppel or issue estoppel grounds. The petition to quash the prosecution accordingly failed. Case-Laws Central Excise Mon, 27 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41558