2007 (8) TMI 181

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....tiles and Aaditya Trading Company the stated sole proprietory firms of Anil Jatia and Mahabir Prasad the petitioners of Crl. M.C.Nos.  4255/2006 and 6404/2006 respectively. It is alleged that out of 206 bails in the godown, 136 bails were accounted for under bill of entry 70 bails could not be accounted for. According to the complaint the goods in the godown were stated by the transporter to be belonging to Aaditya Trading Company. It was further stated that Annapoorna Textiles, the sole proprietory firm of Anil Jatia had acted as the purported importer. 3. Petitioners filed applications praying that they should be discharged for the reason in the adjudication proceedings, adjudication order dated 4.5.2000 passed by the Commissioner....

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....Bank's case was considered and interpreted by a learned Single Judge of this court in the decision reported as Sunil Gulati v. R.K.Vohra 2007 (1) JCC 220. 7. The learned Single Judge, after noticing various judgments referred to in Standard Chartered Bank's case, opined that though seemingly there was a facial conflict in the different strands of reasoning, yet on deeper analysis, it was apparent that it was one thing to say that two proceedings could be maintained as a matter of law, but entirely another to say that after suffering an adjudication order on the same facts, the department or the prosecuting agency ought not to be allowed to prosecute the accused having failed to establish the basic and necessary facts. 8. Suffice would....

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....oncerned, it has to be proved as per the strict standards fixed for criminal cases before the criminal court by producing necessary evidence. 4. In case converse situation namely where the accused persons are exonerated by the competent authorities/Tribunal in adjudication proceedings, one will have to see that reasons for such exoneration to determine whether these criminal proceedings could still continue. If the exoneration in departmental adjudication is on the technical ground or by giving benefit of doubt and not on merits or the adjudication proceedings were on different facts, it would have not bearing on criminal proceedings. If, on the other hand, the exoneration in the adjudication proceedings is on merits and it is found that....