https://www.taxtmi.com/caselaws?id=799028 Departmental exoneration does not automatically require termination of criminal proceedings because departmental and criminal processes are independent, rely on their respective evidence, and apply different standards of proof. At the discharge stage, the inquiry is whether prosecution material discloses the ingredients of the alleged offences or creates strong suspicion requiring trial. Prima facie material relating to conspiracy, illegal gratification, facilitation of gold smuggling, and the accused persons' alleged roles supports continuation of the prosecution. Proof of demand and the evidentiary weight of the material remain matters for trial. en-us Tue, 08 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799028 Departmental exoneration does not automatically require termination of criminal proceedings because departmental and criminal processes are independent, rely on their respective evidence, and apply different standards of proof. At the discharge stage, the inquiry is whether prosecution material discloses the ingredients of the alleged offences or creates strong suspicion requiring trial. Prima facie material relating to conspiracy, illegal gratification, facilitation of gold smuggling, and the accused persons' alleged roles supports continuation of the prosecution. Proof of demand and the evidentiary weight of the material remain matters for trial. Case-Laws Customs Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799028