https://www.taxtmi.com/caselaws?id=42434 Customs adjudication and criminal prosecution are distinct, and an exoneration in customs proceedings does not by itself bar a criminal complaint on double jeopardy grounds. The text states that proceedings under the Customs Act are adjudicatory rather than prosecutorial, so relief in the customs appeal did not make the criminal case unsustainable. It also notes that issues concerning sanction validity and the statutory presumption were left for examination by the Magistrate at the proper stage. On that basis, the complaint was not liable to be quashed merely because the customs appellate order had granted relief. en-us Thu, 12 Jan 1989 00:00:00 +0530 Fri, 11 Jun 2010 12:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42434 Customs adjudication and criminal prosecution are distinct, and an exoneration in customs proceedings does not by itself bar a criminal complaint on double jeopardy grounds. The text states that proceedings under the Customs Act are adjudicatory rather than prosecutorial, so relief in the customs appeal did not make the criminal case unsustainable. It also notes that issues concerning sanction validity and the statutory presumption were left for examination by the Magistrate at the proper stage. On that basis, the complaint was not liable to be quashed merely because the customs appellate order had granted relief. Case-Laws Customs Thu, 12 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42434