https://www.taxtmi.com/caselaws?id=48130 Criminal prosecution arising from customs allegations may continue despite departmental exoneration where the adjudication failed only for want of proof. A finding that the department did not establish confiscability, ownership, or the evidentiary value of a recorded statement is not a clean, merits-based exoneration and does not bar the criminal court from independently examining the same facts. Only a categorical, honourable acquittal on merits can preclude prosecution on the same material. On that principle, the pending complaint was not liable to be quashed. en-us Mon, 05 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48130 Criminal prosecution arising from customs allegations may continue despite departmental exoneration where the adjudication failed only for want of proof. A finding that the department did not establish confiscability, ownership, or the evidentiary value of a recorded statement is not a clean, merits-based exoneration and does not bar the criminal court from independently examining the same facts. Only a categorical, honourable acquittal on merits can preclude prosecution on the same material. On that principle, the pending complaint was not liable to be quashed. Case-Laws Customs Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48130