https://www.taxtmi.com/caselaws?id=47645 Where penalty imposed in customs adjudication is deleted on merits, a criminal prosecution founded on the same allegations may be quashed as an abuse of process. The SC treated the setting aside of the penalty by the appellate tribunal on merits as decisive, because the prosecution rested on the same factual foundation. On that basis, continuation of the criminal case was held unjustified and the prosecution was quashed. en-us Thu, 17 Nov 2005 00:00:00 +0530 Mon, 21 Apr 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47645 Where penalty imposed in customs adjudication is deleted on merits, a criminal prosecution founded on the same allegations may be quashed as an abuse of process. The SC treated the setting aside of the penalty by the appellate tribunal on merits as decisive, because the prosecution rested on the same factual foundation. On that basis, continuation of the criminal case was held unjustified and the prosecution was quashed. Case-Laws Customs Thu, 17 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47645