https://www.taxtmi.com/caselaws?id=42320 Criminal discharge does not automatically bar customs penalty proceedings because departmental liability is tested on different standards and evidence. The text also states that a penalty cannot be sustained where it rests substantially on the untested statement of a person who was not produced for cross-examination and whose reliability could not be safely accepted on the facts. On that basis, the customs penalty order was set aside, with refund of the deposited amount and no order as to costs. en-us Thu, 07 Aug 1986 00:00:00 +0530 Thu, 10 Jun 2010 14:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42320 Criminal discharge does not automatically bar customs penalty proceedings because departmental liability is tested on different standards and evidence. The text also states that a penalty cannot be sustained where it rests substantially on the untested statement of a person who was not produced for cross-examination and whose reliability could not be safely accepted on the facts. On that basis, the customs penalty order was set aside, with refund of the deposited amount and no order as to costs. Case-Laws Customs Thu, 07 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42320