https://www.taxtmi.com/caselaws?id=46488 Criminal prosecution under the Customs Act may be quashed where departmental adjudication on the same factual foundation has exonerated the accused and the essential ingredients of the alleged offence are not established. The Delhi HC treated the adjudicatory findings as materially relevant to the propriety of continuing the prosecution, particularly when the criminal case depended on the same facts. It held that the presumption of culpable mental state under Section 138A cannot substitute for proof of the foundational offence, and that continuing the prosecution in such circumstances amounts to an abuse of process. en-us Mon, 02 Sep 2002 00:00:00 +0530 Thu, 22 Jul 2010 11:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46488 Criminal prosecution under the Customs Act may be quashed where departmental adjudication on the same factual foundation has exonerated the accused and the essential ingredients of the alleged offence are not established. The Delhi HC treated the adjudicatory findings as materially relevant to the propriety of continuing the prosecution, particularly when the criminal case depended on the same facts. It held that the presumption of culpable mental state under Section 138A cannot substitute for proof of the foundational offence, and that continuing the prosecution in such circumstances amounts to an abuse of process. Case-Laws Customs Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46488