https://www.taxtmi.com/caselaws?id=48069 Criminal prosecution under customs law is independent of departmental adjudication, so setting aside an adjudication order on a technical ground does not, by itself, bar the criminal complaint or justify discharge. Exoneration in departmental proceedings affects prosecution only where it is on merits on the same allegations and records a clear finding of no contravention. Discharge is also unavailable where the complaint and the accused's statement disclose prima facie involvement in the company's affairs, because whether a person was in charge of and responsible for its business is a disputed factual issue for trial, not the discharge stage. en-us Fri, 20 Apr 2007 00:00:00 +0530 Wed, 09 Feb 2011 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48069 Criminal prosecution under customs law is independent of departmental adjudication, so setting aside an adjudication order on a technical ground does not, by itself, bar the criminal complaint or justify discharge. Exoneration in departmental proceedings affects prosecution only where it is on merits on the same allegations and records a clear finding of no contravention. Discharge is also unavailable where the complaint and the accused's statement disclose prima facie involvement in the company's affairs, because whether a person was in charge of and responsible for its business is a disputed factual issue for trial, not the discharge stage. Case-Laws Customs Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48069