https://www.taxtmi.com/caselaws?id=41998 Acquittal in criminal prosecution does not bar independent departmental adjudication and penalty proceedings under customs law, because the two operate in different fields and apply different standards of proof. The statutory scheme permits confiscation or penalty under the Act notwithstanding punishment under other laws, so the departmental penalty was maintainable despite acquittal. Review proceedings were also not invalidated by delay, as the interval from the appellate order to the review notice was not shown to be unreasonable or prejudicial in the circumstances. The challenge to restoration of the personal penalty therefore failed. en-us Tue, 16 Jun 1987 00:00:00 +0530 Tue, 08 Jun 2010 14:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41998 Acquittal in criminal prosecution does not bar independent departmental adjudication and penalty proceedings under customs law, because the two operate in different fields and apply different standards of proof. The statutory scheme permits confiscation or penalty under the Act notwithstanding punishment under other laws, so the departmental penalty was maintainable despite acquittal. Review proceedings were also not invalidated by delay, as the interval from the appellate order to the review notice was not shown to be unreasonable or prejudicial in the circumstances. The challenge to restoration of the personal penalty therefore failed. Case-Laws Customs Tue, 16 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41998