https://www.taxtmi.com/caselaws?id=45250 Confiscation proceedings under Chapter XIV of the Customs Act and criminal prosecution for an offence under a different chapter operate in distinct fields, so confiscation of gold does not by itself extinguish liability to prosecution under the Customs Act read with the Gold Control Act. The High Court's view that prior confiscation barred the prosecution was legally incorrect. However, despite rejecting that legal basis, the Supreme Court did not interfere with the quashing order because of the long lapse of time, and the appeal was dismissed. en-us Thu, 22 Apr 1999 00:00:00 +0530 Fri, 09 Jul 2010 13:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45250 Confiscation proceedings under Chapter XIV of the Customs Act and criminal prosecution for an offence under a different chapter operate in distinct fields, so confiscation of gold does not by itself extinguish liability to prosecution under the Customs Act read with the Gold Control Act. The High Court's view that prior confiscation barred the prosecution was legally incorrect. However, despite rejecting that legal basis, the Supreme Court did not interfere with the quashing order because of the long lapse of time, and the appeal was dismissed. Case-Laws Customs Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45250