https://www.taxtmi.com/caselaws?id=41944 Criminal proceedings for customs offences may be quashed where the same facts and evidence have already been examined in departmental adjudication and found insufficient for adverse action. The Delhi High Court noted that the appellate tribunal had set aside the departmental finding and that the prosecution relied on no additional material. In those circumstances, continuation of the criminal case was treated as unjust and an abuse of the process of the court, because the factual foundation for prosecution had already failed before the competent departmental authority. en-us Thu, 05 Mar 1987 00:00:00 +0530 Tue, 08 Jun 2010 11:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41944 Criminal proceedings for customs offences may be quashed where the same facts and evidence have already been examined in departmental adjudication and found insufficient for adverse action. The Delhi High Court noted that the appellate tribunal had set aside the departmental finding and that the prosecution relied on no additional material. In those circumstances, continuation of the criminal case was treated as unjust and an abuse of the process of the court, because the factual foundation for prosecution had already failed before the competent departmental authority. Case-Laws Customs Thu, 05 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41944