https://www.taxtmi.com/caselaws?id=469548 Exoneration in departmental proceedings does not by itself bar criminal prosecution on the same facts, because the criminal case must be tested on its own evidence and on the higher standard of proof required there. The petitioner was therefore not entitled to discharge or quashing merely on the basis of departmental exoneration. At the discharge stage, the court need only see whether the materials disclose sufficient ground to presume the offence, without conducting a mini trial. Recovery of foreign currency, non-declaration, passenger statements, and video visuals together made out a prima facie conspiracy case, and Section 10 of the Indian Evidence Act supported use of co-conspirators' acts and statements. The discharge application was rightly dismissed. en-us Thu, 21 Oct 2021 00:00:00 +0530 Mon, 22 Jun 2026 14:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469548 Exoneration in departmental proceedings does not by itself bar criminal prosecution on the same facts, because the criminal case must be tested on its own evidence and on the higher standard of proof required there. The petitioner was therefore not entitled to discharge or quashing merely on the basis of departmental exoneration. At the discharge stage, the court need only see whether the materials disclose sufficient ground to presume the offence, without conducting a mini trial. Recovery of foreign currency, non-declaration, passenger statements, and video visuals together made out a prima facie conspiracy case, and Section 10 of the Indian Evidence Act supported use of co-conspirators' acts and statements. The discharge application was rightly dismissed. Case-Laws Indian Laws Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469548