https://www.taxtmi.com/caselaws?id=43823 Where departmental appellate orders have finally exonerated the accused on the same facts and evidence, continuation of Customs Act prosecution may amount to abuse of process and be quashed in inherent jurisdiction. The High Court treated the final adjudication as decisive, because the criminal complaint rested on the identical material already rejected in departmental proceedings, and declined to treat the availability of recourse to the Magistrate under the criminal procedure provision as a bar to relief. en-us Tue, 21 Sep 1993 00:00:00 +0530 Mon, 21 Jun 2010 13:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43823 Where departmental appellate orders have finally exonerated the accused on the same facts and evidence, continuation of Customs Act prosecution may amount to abuse of process and be quashed in inherent jurisdiction. The High Court treated the final adjudication as decisive, because the criminal complaint rested on the identical material already rejected in departmental proceedings, and declined to treat the availability of recourse to the Magistrate under the criminal procedure provision as a bar to relief. Case-Laws Customs Tue, 21 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43823