https://www.taxtmi.com/caselaws?id=42404 Findings in adjudication under the Imports and Exports (Control) Act do not bind Customs authorities or a criminal court when a separate Customs investigation is pending. The statutory scheme preserves liability under the earlier regime without prejudice to confiscation or penalty under the Customs Act, so the prior order could not override the Customs inquiry. Because the investigation also concerned other concerns and alleged benami dealings, disputed factual questions could not be resolved at the quashing stage, and the allegations had to be treated as true for that limited purpose. The material did not establish harassment or mala fides, so interference under inherent or supervisory jurisdiction was unwarranted. en-us Wed, 09 Oct 1985 00:00:00 +0530 Fri, 11 Jun 2010 10:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42404 Findings in adjudication under the Imports and Exports (Control) Act do not bind Customs authorities or a criminal court when a separate Customs investigation is pending. The statutory scheme preserves liability under the earlier regime without prejudice to confiscation or penalty under the Customs Act, so the prior order could not override the Customs inquiry. Because the investigation also concerned other concerns and alleged benami dealings, disputed factual questions could not be resolved at the quashing stage, and the allegations had to be treated as true for that limited purpose. The material did not establish harassment or mala fides, so interference under inherent or supervisory jurisdiction was unwarranted. Case-Laws Customs Wed, 09 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42404