https://www.taxtmi.com/caselaws?id=48510 Criminal prosecution under the Customs Act was discussed as unsustainable where the petitioner had already been exonerated on merits in adjudication proceedings that had attained finality. The tribunal's finding that there was no evidence of smuggling involvement and no penalty could be sustained was treated as ative on the same factual foundation. On that basis, continuation of the criminal complaint on identical evidence was regarded as unjustified, while the contrary authority cited by the respondent was distinguished on facts. en-us Tue, 29 Apr 2008 00:00:00 +0530 Wed, 04 Aug 2010 18:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48510 Criminal prosecution under the Customs Act was discussed as unsustainable where the petitioner had already been exonerated on merits in adjudication proceedings that had attained finality. The tribunal's finding that there was no evidence of smuggling involvement and no penalty could be sustained was treated as ative on the same factual foundation. On that basis, continuation of the criminal complaint on identical evidence was regarded as unjustified, while the contrary authority cited by the respondent was distinguished on facts. Case-Laws Customs Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48510