https://www.taxtmi.com/caselaws?id=43956 Acquittal in a criminal prosecution under the Customs Act does not, by itself, bar departmental proceedings or penalty action, because criminal prosecution and departmental action operate in different fields. An admission made before the statutory authorities remains relevant and material in departmental proceedings, and a later retraction does not erase its evidentiary value. The document states that departmental action under Section 112(b) could proceed despite acquittal, and the respondent continued to be bound by the earlier admission before the authorities. en-us Thu, 02 Nov 1989 00:00:00 +0530 Tue, 22 Jun 2010 11:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43956 Acquittal in a criminal prosecution under the Customs Act does not, by itself, bar departmental proceedings or penalty action, because criminal prosecution and departmental action operate in different fields. An admission made before the statutory authorities remains relevant and material in departmental proceedings, and a later retraction does not erase its evidentiary value. The document states that departmental action under Section 112(b) could proceed despite acquittal, and the respondent continued to be bound by the earlier admission before the authorities. Case-Laws Central Excise Thu, 02 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43956