https://www.taxtmi.com/caselaws?id=48130 The court dismissed the petition to quash the complaint under Section 135(1)(b) of the Customs Act, 1962. Despite the petitioner's exoneration in adjudication proceedings, the criminal trial was allowed to proceed independently, focusing on evidence related to ownership of premises, character of goods, and the validity of the confessional statement. The court emphasized that exoneration in departmental proceedings does not automatically impact criminal proceedings, citing precedents that support the continuation of criminal trials based on the same facts and evidence. 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 The court dismissed the petition to quash the complaint under Section 135(1)(b) of the Customs Act, 1962. Despite the petitioner's exoneration in adjudication proceedings, the criminal trial was allowed to proceed independently, focusing on evidence related to ownership of premises, character of goods, and the validity of the confessional statement. The court emphasized that exoneration in departmental proceedings does not automatically impact criminal proceedings, citing precedents that support the continuation of criminal trials based on the same facts and evidence. Case-Laws Customs Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48130