https://www.taxtmi.com/caselaws?id=46546 A criminal prosecution under the Customs Act may be quashed as an abuse of process where departmental confiscation proceedings on the same facts, initiated by the same authority, have already concluded in favour of the accused. The prior departmental finding under Section 111 was not an absolute legal bar to prosecution, but the court held that launching a criminal case on the same material after such a favourable departmental outcome was improper. The charge under Section 135(1)(b) of the Customs Act was quashed. The parallel proceeding under the Gold (Control) Act was not found objectionable and was allowed to continue according to law. en-us Fri, 01 Feb 1991 00:00:00 +0530 Thu, 22 Jul 2010 13:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46546 A criminal prosecution under the Customs Act may be quashed as an abuse of process where departmental confiscation proceedings on the same facts, initiated by the same authority, have already concluded in favour of the accused. The prior departmental finding under Section 111 was not an absolute legal bar to prosecution, but the court held that launching a criminal case on the same material after such a favourable departmental outcome was improper. The charge under Section 135(1)(b) of the Customs Act was quashed. The parallel proceeding under the Gold (Control) Act was not found objectionable and was allowed to continue according to law. Case-Laws Customs Fri, 01 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46546