https://www.taxtmi.com/caselaws?id=469683 Exoneration in departmental proceedings concerning the same transaction was treated as a relevant circumstance in considering interim protection against parallel criminal prosecution. The applicant argued that the Customs Act show-cause notice made no specific accusation and that the disciplinary findings and penalty had already been set aside in writ proceedings. The Court noted the different standards of proof in departmental proceedings and criminal trial, and assessed whether those facts made out a prima facie case for interim relief pending further hearing. Notice was directed and interim protection was granted in terms of the prayer clause. en-us Wed, 15 Jan 2020 00:00:00 +0530 Mon, 29 Jun 2026 10:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469683 Exoneration in departmental proceedings concerning the same transaction was treated as a relevant circumstance in considering interim protection against parallel criminal prosecution. The applicant argued that the Customs Act show-cause notice made no specific accusation and that the disciplinary findings and penalty had already been set aside in writ proceedings. The Court noted the different standards of proof in departmental proceedings and criminal trial, and assessed whether those facts made out a prima facie case for interim relief pending further hearing. Notice was directed and interim protection was granted in terms of the prayer clause. Case-Laws Indian Laws Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469683