https://www.taxtmi.com/caselaws?id=42047 Res judicata does not arise from a petition dismissed as withdrawn because withdrawal produces no adjudication on merits or final decision. A subsequent petition therefore remains maintainable unless a speaking order or equivalent merits determination exists. Criminal prosecution under the Customs Act lacks justification where departmental appellate adjudication, on the same facts and evidence, has set aside confiscation and penalty after finding no undervaluation or contravention. The higher criminal standard of proof reinforces that prosecution founded on identical disbelieved allegations may be quashed. 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TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42047 Res judicata does not arise from a petition dismissed as withdrawn because withdrawal produces no adjudication on merits or final decision. A subsequent petition therefore remains maintainable unless a speaking order or equivalent merits determination exists. Criminal prosecution under the Customs Act lacks justification where departmental appellate adjudication, on the same facts and evidence, has set aside confiscation and penalty after finding no undervaluation or contravention. The higher criminal standard of proof reinforces that prosecution founded on identical disbelieved allegations may be quashed. Case-Laws Customs Fri, 09 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42047