https://www.taxtmi.com/caselaws?id=47007 Criminal prosecution under Section 135 of the Customs Act was quashed under Section 482 CrPC because the Tribunal, as the final fact-finding authority, had already set aside the customs adjudication and exonerated the accused on the same facts. The Tribunal's unchallenged findings held that the duty demand, confiscation, penalties, and alleged diversion were not sustainable. The Court applied the settled principle that continuation of criminal proceedings on identical allegations, after a competent authority has given a clean finding for the accused, amounts to abuse of process. The complaint proceedings were therefore terminated. en-us Tue, 30 Mar 2004 00:00:00 +0530 Mon, 26 Jul 2010 13:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47007 Criminal prosecution under Section 135 of the Customs Act was quashed under Section 482 CrPC because the Tribunal, as the final fact-finding authority, had already set aside the customs adjudication and exonerated the accused on the same facts. The Tribunal's unchallenged findings held that the duty demand, confiscation, penalties, and alleged diversion were not sustainable. The Court applied the settled principle that continuation of criminal proceedings on identical allegations, after a competent authority has given a clean finding for the accused, amounts to abuse of process. The complaint proceedings were therefore terminated. Case-Laws Customs Tue, 30 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47007