https://www.taxtmi.com/caselaws?id=42047 A dismissal as withdrawn does not operate as res judicata because it is not an adjudication on merits, so a later petition is not barred on that ground. The note also states that criminal prosecution under the Customs Act is unsustainable where the departmental appellate authority, on the same facts and evidence, has set aside confiscation and penalty and found the alleged contravention unproved; identical factual findings in adjudication undermine the prosecution, especially given the higher criminal standard of proof. en-us Fri, 09 Oct 1987 00:00:00 +0530 Tue, 08 Jun 2010 17:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42047 A dismissal as withdrawn does not operate as res judicata because it is not an adjudication on merits, so a later petition is not barred on that ground. The note also states that criminal prosecution under the Customs Act is unsustainable where the departmental appellate authority, on the same facts and evidence, has set aside confiscation and penalty and found the alleged contravention unproved; identical factual findings in adjudication undermine the prosecution, especially given the higher criminal standard of proof. Case-Laws Customs Fri, 09 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42047