https://www.taxtmi.com/caselaws?id=45140 Customs adjudication does not amount to a prior criminal prosecution before a court, so it does not trigger the constitutional bar against double jeopardy or create issue estoppel in a later criminal trial. A finding of benefit of doubt in customs proceedings therefore has no binding effect in the prosecution. Delay in filing a complaint, without a prescribed limitation period, is not by itself a ground to quash proceedings. Procedural provisions requiring supply of documents in police-report cases do not apply to complaint cases, and the court's summons power only permits production of documents where necessary or desirable; it does not compel disclosure to the accused. en-us Wed, 16 Oct 1968 00:00:00 +0530 Sat, 15 Nov 2014 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45140 Customs adjudication does not amount to a prior criminal prosecution before a court, so it does not trigger the constitutional bar against double jeopardy or create issue estoppel in a later criminal trial. A finding of benefit of doubt in customs proceedings therefore has no binding effect in the prosecution. Delay in filing a complaint, without a prescribed limitation period, is not by itself a ground to quash proceedings. Procedural provisions requiring supply of documents in police-report cases do not apply to complaint cases, and the court's summons power only permits production of documents where necessary or desirable; it does not compel disclosure to the accused. Case-Laws Customs Wed, 16 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45140